Research On The Financial Input Of Local Higher Education In Shaanxi Province From 2007 To 2016

Nowadays,higher education in China has entered into a new stage of connotative and in-depth development,strategic plans such as the “Double-Class Construction Plan" and “Double thousand Plan” have been introduced one after another.In order to achieve the above goals smoothly,it is fundamentally inseparable from strong financial security.This is especially true for Shaanxi,because that Shaanxi is a traditional education province in china which is less developed in economic.In order to move toward a higher education province in the new stage of development,to achieve "catch up and surpass" and move toward "four first-class",the task is complex and arduous.What's more,the basic conditions for financial investment are particularly important.Therefore,studying the financial investment of higher education in Shaanxi not only has certain theoretical value,but also has strong practical significance.This research is mainly guided by human capital theory,fiscal decentralization theory and educational equity theory.Based on the data from 2007 to 2016,this paper analyzes from the perspectives of total financial input and financial investment structure.From the perspective of total amount,firstly,based on the national data,it was found that the total amount of input in Shaanxi was seriously insufficient;and then three proportions were used to measure the efforts of Shaanxi Province's financial input.Namely: fiscal funds / GDP,public budget arrangement education funds / financial expenditures,local budgetary education funds / local budgetary education funds.The results show that although Shaanxi has a higher level of effort compared with the comparative provinces,there is still a gap between the investment in general higher education and the developed provinces.From the perspective of structure,the paper mainly analyzes the funding sources of Shaanxi universities,the expenditures per student,and the internal structure of fiscal funds.It is found that the proportion of fiscal funds is insufficient,and the funds for research and infrastructure are obviously insufficient.Secondly,the paper analyzes and compares the central government and provincial colleges and universities in Shaanxi from the total input and expenditure structure.Through above studies,it is found that there are main problems such as insufficient total amount of funds,unreasonable fiscal fundsstructure and obvious inter-school differences in financial investment in higher education in Shaanxi province.Further research found that the main factors which are causing the above problems are: low level of regional economic development,increased investment in colleges and universities,increased financial input pressure,backward financial allocation system in higher education,and fiscal decentralization.Financial decentralization have widened the gap between the central and local colleges,and diversified the financing system has not formed yet,and the lag of the effectiveness of higher education has affected the government's enthusiasm for investment.For this purpose,in order to optimize the financial investment of local higher education in Shaanxi,this study suggests that the management department must change its mindset to raise awareness,improve the funding system,and introduce performance evaluation,increase financial investment in higher education,broaden financing channels,etc,on the basis of accelerate economic development.