| In recent years, the higher education shows the development trend and prospect of hitherto unknown, especially after full expansion of higher education in our country from 1999, due to the rapid expansion of the size of government funding and limited relative control, leading directly to the development trend of China’s higher education funding at a slower rate than in the higher education scale. Our country mainly uses in the higher education funds relative shortage of financial allocation mode is "the basic expenditure and expenditure" mode, namely the financial appropriation payment amount of education development scale and the number of students. Although the current financial allocation mode is conducive to the rational allocation of financial allocations, but there are still some defects. Because of this, need more embedded analysis and mining finance factors of University, establishing a university funding standard is more scientific and reasonable.In this paper, the results of comprehensive review on the domestic and foreign higher education funding, related in the higher education financial allocation theory is introduced at the same time, China’s Ministry of education financial allocation system of universities directly under and mode, and then analyzes the current situation of China’s Ministry of education funding of universities and the existing problems, then an empirical study on factors affecting China’s Ministry of education funding of universities directly under the. This paper believes that including the Ministry of education financial allocation factors:the number of students in Colleges and universities directly under the equivalent, the number of teaching staff members, tuition income, educational cost and other factors, the equivalent number of students and teachers is a measure of universities directly under the scale index. Through the empirical analysis conclusion is funding universities directly under the Ministry of education and universities, tuition income, scale were positively correlated with student cost of education. Based on the empirical study of the factors affecting universities directly under the Ministry of education funding, combined with the actual needs of the development of higher education, to explore our country Ministry of education funding policy of universities directly under, finally by the theory, status quo and Empirical Analysis on the fiscal appropriation college and put forward the related appropriation policy and suggestions to solve the funding problem, and the relative shortage of funding for education, and put forward the improvement suggestions. |