Research On The Differences And Countermeasures In Fiscal Expenditure Of Chinese Universities And Colleges

After multiple management system and financial system adjustment,our country's higher education gradually formed a "two levels of management,provincial overall planning" mode of management.Division of the central government and local government,bearing a central affiliated colleges and the local provincial college of management responsibility and fiscal responsibility.At the same time,through macroeconomic regulation and control,the central government is responsible for the nationwide guiding of the development of higher education.From the perspective of fiscal expenditure,in the course of the development of higher education in China is facing a problem of unbalanced,the central government in using fiscal expenditure means to promote balanced development of the higher education,and using kinds of fiscal expenditure means to promote the balanced development of institutions of higher education and research.Combined with the current situation of the development of higher education in our country,the current our country ordinary institutions of higher education are faced with the problem in terms of fiscal expenditure is mainly manifested in the following two aspects: on the one hand,among the level of the ordinary higher education spending big differences.Whether from the point of fiscal funds,or from China education funds,embrace of capital construction funds,the central affiliated colleges and universities is much higher than the local colleges and universities,undergraduate course colleges and universities is far higher than that of vocational college,causes our country present obvious "inverted pyramid" form of talent supply and talent supply and the economic and social demand for talent does not match;On the other hand,there are large differences in financial expenditure between regions of education.,because of the great regional economic development level differences between the different levels of income,and the source of financial support for local colleges to a large extent dependent on the development of local economy and local government fiscal income level,so the university financial funding level differences between different regions,the eastern region development of colleges and universities is generally good,and the Midwest ordinary institutions of higher learning the phenomenon of lack of funds is common.The huge difference in financial funds of education of ordinary higher institutions not only hinders the development of education itself,but also has a profound impact on the long-term development of China's economy and society.This paper firstly introduces the theories involved in this paper: fiscal decentralization theory,education quasi-public goods theory and social justice theory.The third chapter from the total fiscal funds in common colleges and universities,colleges and universities and the central fiscal budget differences between provinces three colleges and local fiscal budget difference Angle to our country ordinary university fiscal funds difference is analyzed.The fourth chapter discusses the causes of the difference of financial funds in China.The fifth chapter systematically analyzes the influence of the financial system and allocation model of other countries on the allocation of education funds,and draws lessons from it.Chapter six,as a summary of the paper,puts forward some countermeasures and Suggestions to promote the balanced and sufficient development of China's ordinary colleges and universities.