A Study On The Public Finance Subsidy Policy Of Private Higher Education In Taiwan,China

Since the Chinese Economic Reform and open up,the private higher education has reformed and development a lot,which has become an important part of higher education in Chinese Mainland.But the funding shortage of private university is a major bottleneck for its healthy development.In order to effectively deal with this contradiction,Chinese mainland has formulated a lot of laws and regulations on private colleges and universities to support their funding.However,there still no clear implementation of the approach,and the policy is not mandatory.The development of private higher education aid policy in Taiwan,China has been up to more than 40 years of history,the development of subsidy policy system is more comprehensive and mature.Taiwan,China and Chinese Mainland have the same cultural roots and traditional educational,has many similarities,therefore,the public finance subsidy policy of private higher education in Taiwan can provide a reference for the mainland.The paper combed the large number of private higher education subsidy policy in Taiwan,China.Firstly,through analyze private higher education subsidy policy in Taiwan,China,analyze the effect of these policies,clarify the private higher education in Taiwan,China for the funding of public financial support policy change process.Secondly,through the analysis of the policy on the premise of understanding of basic legal basis,the analysis of specific subsidy policy of the objects,conditions of subsidy,funding,financing and the supervision system,has developed a deeper understanding of the private higher education subsidy policy in Taiwan,China.Thirdly,in the analysis of the current situation of financial subsidy policy for private colleges in mainland China,the thesis finds that the existence of subsidy policy for public finance is summed up in mainland China,the funding strength still needs to be strengthened,the evaluation system needs to be improved,the rights and interests of the organizers need to be enhanced and summarizes that the ideological concept,private college own problems,system costs three main factors are contributing to these problems.Finally,in summarizing the public finance subsidy policy of private higher education pursues the educational equality,the performance priority,differentiation subsidy,introducing competition mechanism and lack of classification management and on the basis of the problems of the mainland,the financial support policy of private education funded by fiscal expenditure and tax-based deduction is proposed.It provides a reference for the development of financial support policy for private colleges in mainland China.