The Financial Allocation Mechanism Of Public Higher Education Under The Educational Voucher

High growth of the fiscal appropriation is the important material base priority to the higher educational development in China.The recent abnormal increase in fiscal input in education in China has rendered the country beating its 4% target since 2012.However,the essential system pattern that restricts higher education investment has not undergone substantive changes.The funding model between governments and universities cannot reflect educational cost,the competitive power shortage,poor service concept,marketization of higher education resources to reject and unequal distribution of education funds are not fundamentally change.the education voucher system is the institutional complement in the west education funding mechanism,it is a guidance of the consumer demand(parents or students)based on funding mechanism among governments,students and universities.furthermore,it is an important reference value and practical significance for our country's higher education financial allocation mechanism.This article is based on the analysis of foreign education voucher system and the financial allocation mode in our country,as well as put forward the theory of education voucher as funding public university institutional supply,to solve the education resources,opportunity fairness,efficiency of education management and education quality of teaching under the binary funding mechanism,it is mainly improve the supplement existing higher education funding mechanism to promote the harmonious development of colleges and universities,meet students education choice,as well as better reflect the financial allocation fairness and efficiency.