Research On The Financial Allocation Mechanism Of Guangxi Higher Education Based On Professional Structure Optimization

Higher education is a major factor of a country's human resources exploration and technology development,and it greatly influences a country's prosperity.Fiscal allocation of higher education provides fund guarantee for construction of colleges and universities,it is an indispensible factor for the operation of colleges and universities.In recent years,Guangxi's economy develops rapidly,and requirement for talented person increases;while college students still confronted with employment difficulty,the reason lies in the unreasonable installment of colleges' majors.In 2016,reforms carry out in fiscal allocation of higher education in Guangxi,the input allocation mechanism "personnel expenditure + public expenditure + special fund”was changed to performance pay mechanism "per-student quota + special project appropriation + performance pay".Per-student quota was converted according to different majors,major expenditure was composed of strengthen foundation project and excellence project,and a college's performance pay was decided by its competent department according to the fulfilling condition of strengthen foundation project.This method of fiscal allocation mechanism reform has positive effect to the profession adjustment of colleges and universities.However,as the reform of fiscal allocation of higher education is on trial,it has some incomplete aspects,such as:the calculation of per-student quota is not flexible enough,strengthen foundation project hasn't exert its full power in talent introduction as well as excellence project in new major installment of colleges and universities,and the evaluation of performance pay hasn't take social feedback into consideration.The paper stands on the refinement of majors of colleges and universities,come up with the idea that operation expenditure should be treated differently,strengthen foundation project should enhance financial support in talent introduction of colleges and universities,excellence project should be altered timely according to the installment of new majors of colleges and universities,and performance pay should take social feedback into consideration;based on all these changes,can we build a fiscal allocation mechanism of higher education that oriented to professional structure optimization.