| This paper reviews the legal system of financial transfer payment in higher education.Firstly,it analyzes the current financial situation of higher education in China and the shortcomings of the legal system of financial transfer payment.Combined with the theory of public goods,it puts forward suggestions for improving the legal system of fiscal transfer payment.The purpose of this paper is to put forward some useful suggestions for the development of the legal system of financial transfer payment,and then promote the equalization of higher education in China.This paper mainly uses theoretical analysis,normative analysis,and comparative research as research methods.The first part of the thesis is mainly the theoretical basis of the full text,combing the concept,classification and function of fiscal transfer payment,and the value of the legal system of financial transfer payment to the higher education system.The second part of this paper is an investigation of the current financial situation of higher education and the status quo of financial transfer payment in China.It analyzes some problems that need to be solved in the current legal system of higher education finance and corresponding financial transfer payment in China,including the government.The financial investment of higher education does not match the level of economic development.The financial situation of colleges and universities in different regions is wide,the financial transfer payment is small,the income of higher education in economically underdeveloped areas is more spilled,and the flow of higher education financial resources is single,higher.The inequality in the development of education has an increasing trend.The general financial transfer payment legal system needs to be further refined.The special financial transfer payment covers too few subjects.The determination of the amount of funds in the special transfer payment legal system lacks legal norms and transfers.The lack of legal supervision of payment.The third part of the paper is based on the first two parts,and puts forward suggestions for improving the legal system of financial transfer payment in higher education.The first is the general opinion,that is,the introduction of the "Fiscal Transfer Payment Law" and the "Transfer Payment Method for Higher Education".Secondly,based on the theory of public goods,the division of the main body of financial transfer payment in higher education and its responsibility is re-divided.Once again,based on China’s national conditions,the choice offiscal transfer payment structure should be based on general transfer payments,supplemented by special transfer payments.It cannot be ignored that the legal supervision of financial transfer payment for higher education cannot be absent.At the same time,it can consider constructing a horizontal transfer payment system and directly connecting the financial capacity of the eastern,central and western regions.The purpose of this paper is to summarize and summarize the problems existing in the legal system of financial transfer payment in higher education,and to put forward perfect opinions in a targeted manner.In this way,the local government’s financial capacity and enthusiasm for higher education construction will be improved,and the responsibility of all levels of government for the development of higher education will be implemented,and finally the equalization of higher education in all regions will be achieved. |