The Research On Management System Reform Of China’s Higher Education Funding

With the development of higher education, funding for education is the basis forthe development of higher education career and material security, the shortage offunds has become the major issues facing our colleges and universities have to. Theour current university financial system is based on student integrated fixed.Therefore, I introduced the basic concepts of the Educational Fund Management, andanalysis of the management status of China’s higher education funding. Connotationof China’s higher education funding system is complicated, and ill-defined.Management and use of college funds highlight the contradiction between supplyand demand of funds; Performance evaluation and funding mechanisms are yet to beimproved; The approved normal funding allocated too extensive; Structuralimbalance of the normal funding and special assistance; Support college long-termdevelopment of the absence of long-term budget management; The level of fundmanagement and use efficiency is not high; Human resources, material resources,irrational allocation, etc., all factors impede the further development of highereducation, is not conducive to higher education resource efficient and rationalallocation.Through the analysis of the western developed countries and developingcountries, higher education funding, management mechanism, it is found that, thesystem is more perfect, the investment in these countries, the construction of alearning society financing channels is very extensive, method is very flexible.Learning the advanced experience of other countries, the author summarizes themanagement of China ’s higher education funding enlightenment. First, determinethe diversified, the reasonable multiple channels to raise funds for higher educationpolicy; The second is to give full play to the role of macroeconomic regulation andcontrol of financial funds to promote the development of the institutions of higherlearning; The third is to strengthen the management of higher education funding; Fourth, a sound legal system, improve school management mechanism to ensure tothe legislation governing.At the end of this article, the author discusses five management mechanism ofChina’s higher education funding reform ideas. The first is discussed from the macroof funds for higher education management model， Such as laws, regulations andsystem—to strengthen the protection of the law and constraint functions; Reshapethe central and local higher education financial investment system；Measures for theAdministration of the reform of the education budget. Followed by a microscopicdiscusses the specific reform measures, including——First, establish the concept of"performance budgeting" performance budgeting is an important part of the fundingfor education management system, only to establish a more advanced concept ofperformance management, it may be better for the management of funds; Second, toestablish a scientific and effective performance evaluation system. Budgetperformance evaluation is an important part of the management of the budget, and itsessence is through a series of specific budget implementation and efficient use offunds, the final evaluation of the results of analysis and reasonable performanceevaluation； Finally, the establishment of an effective accounting systemperformance evaluation system.