| Since the founding of the People's Republic of China,the system of fiscal expenditure policy of higher education in China has experienced several important changes,Every change is closely related to the promotion of China's financial system reform.Therefore,the evolution of fiscal expenditure policy of higher education in China is a reflection of China's financial system reform in higher education.In this paper,according to the change of the sources of funding,the historical evolution of China's higher education fiscal expenditure policy is divided into the following 3 stages.From 1949 to 1985,the base plus the development of spending,from 1986 to 2001,a comprehensive quota plus special grants,the basic expenditure budget and project spending budget after 2002.The biggest change is the transformation from the single expenditure model of government led to the diversification of financial expenditure.This paper is based on cost behavior analysis of expenditure of higher education funds,we use project cost method as the total cost accounting rules,we use SPSS correlation analysis between the corresponding dressing the accounts department of subjects,we use multiple linear regression model of the main project expenditure and their respective explanatory variables,stepwise regression,simulation formula which makes the main expenditure according to relevant statistics,the expenditure index formula for the next year and to be aggregated,we can obtain the total demand further the expenditure of the main project,the total demand will add to the next year all the subjects of higher education funding project.Based on the analysis of the cost behavior of higher education and the research on the formula method,this paper tries to establish the way of higher education finance expenditure with Chinese characteristics,So as to form a decision support system which can be used as a reference for the first level financial allocation of higher education funds. |
PDF Full Text Request