Research Of Universities’ Financial Allocation Mode In China

At present, China is still in the primary stage of socialism, the shortage of funds in universities’ financial education and science becomes a serious problem in China’s educational development. The main means of government macro-control to the universities is economic, since1985, financial allocations of universities has been used the "comprehensive quota plus special allowance" mode, this mode only has a single policy parameter, the number of students, which is difficult to show the rationality, fairness and efficiency, so the government macro-control function can not have a good effect. Therefore, the study and discussion of universities’funding model is important to the promotion of national macro-control function, accelerate the development of universities and higher education.The thesis was divided into six chapters:The first chapter showed the background of financial allocation of universities and introduced national scholars’ ideas on the universities’fund model. Through these introductions, the author putted forward the research significance, ideas, methods and the major work. On the theoretical point of view, the second chapter stated that higher education was quasi-public goods. In order to improve the use efficiency of the resources for higher education, the government needs to carry on funding to public universities, and in the course of allocating the government funding, we should focus on the fairness and efficiency. The third chapter described the U.S. and the UK universities’financial allocations mode, in the United States they built the funding formula by selecting a number of policy parameters and in the UK the financial allocations was divided into teaching and research funding grants, which are worthy of reference. The fourth chapter described China’s current universities’ financial allocations mode, by analyzing the shortcomings of current financial allocations mode, the author proposed that improving our universities’ financial allocations mode should be considered in three aspects, and proposed the "basic funding plus earmarks" mode, which bases on the principle of fairness and efficiency. In the fifth chapter, the author specifically constructed more reasonable basic funding formula earmarks formula, so that financial provision of universities was more transparency, fairness and efficiency. The sixth chapter was the conclusion and outlook.Based on the relevant theory, the author built the "basic funding plus earmarks" mode by comparing with developed countries’ financial allocation mode and combining with the present Chinas, which based on "fairness and efficiency" principle. The basic funding can basically meet the daily running of universities and the earmarks were allocated by the facts of university. This mode could improve the fairness and efficiency of financial allocation and it provided some reference for improving universities’ financial mode.