An Empirical Study Of The Development Of Tertiary Education On The Structure Of Tertiary Education Expenditure

The development of Tertiary education is of great significance to a country's economy and society.The development of Tertiary education not only needs to conform to the needs of the country,but also to the international development trend,so as to achieve the long-term development of Tertiary education,and different stages of Tertiary education development.Different Tertiary education funding structures are needed to accommodate the development needs of each stage.The rationality of education expenditure structure significantly affects educational performance,therefore,the rationalization of tertiary education expenditure structure is the key to improve educational performance.Nowadays,China's tertiary education resources are relatively scarce and the structure of expenditure is unreasonable.The decline in the quality of tertiary education caused by the neglect of personnel expenditure has become increasingly prominent.Therefore,based on the theory of education expenditure structure and the specific conditions of tertiary education in various countries,this paper defines the development of tertiary education and finally locks it into the funding adequacy,gross enrollment rate,student-teacher ratio,and number of students in school.Then,according to the classification of educational expenditure structure at home and abroad,the educational expenditure structure in this paper is defined as the ratio of personnel expenditure to current expenditure and the ratio of capital expenditure to total expenditure.After that,this paper selects the tertiary education of 68 countries in UNESCO as the research sample,and uses the relevant data from 1998 to 2015 as the research window.Measuring the development of tertiary education with the adequacy of tertiary education,the gross enrollment rate,the ratio of students to teachers,and the number of students in school,and taking the level of economic development,government financial capacity and labor price of tertiary education as control variables,this paper attempts to establish a regression model of the relationship between the development of tertiary education and the expenditure structure of tertiary education from the perspectives of overall samples,country samples and time samples.Finally,the statistical analysis software Stata is used to carry out regression analysis on the three samples respectively,trying to test the relationship between the development of tertiary education and the expenditure structure of tertiary education,so as to provide policy suggestions for improving the expenditure structure of tertiary education in China.The research results show that the development of tertiary education has a significant impact on the structure of tertiary education expenditures.Among them,the sufficiency of tertiary education funding has a significant negative impact on the proportion of personnel expenditures in current expenditures,and significantly positively affects the proportion of capital expenditures in total expenditures.The enrollment rate has a significant negative impact on the proportion of personnel expenditure to current expenditure and capital expenditure to total expenditure in developed countries,a significant positive impact on the proportion of personnel expenditure to current expenditure in developing countries,a significant negative impact on the proportion of capital expenditure to total expenditure in developing countries,a significant negative impact on the proportion of capital expenditure to total expenditure in 1998-2005,and a significant positive impact on the proportion of personnel expenditure to current expenditure and capital expenditure to total expenditure in 2006-2015.The ratio of students to teachers in tertiary education has a significant negative impact on the proportion of personnel expenditure in current expenditure and capital expenditure in total expenditure in developing countries,a significant positive impact on the proportion of capital expenditure in total expenditure in developed countries,a significant positive impact on the proportion of capital expenditure in total expenditure in 1998-2005,and a significant negative impact on the proportion of personnel expenditure in current expenditure in 2006-2015.The number of students in tertiary education has a significant positive impact on the proportion of personnel expenditure to current expenditure,a significant negative impact on the proportion of capital expenditure to total expenditure,a significant positive impact on the proportion of capital expenditure to total expenditure from 1998 to 2005,and a significant negative impact on the proportion of capital expenditure to total expenditure from 2006 to 2015.Finally,based on the results of literature analysis and empirical research,this paper puts forward some concrete and feasible policy suggestions in the hope of providing some ideas and ways to improve the structure of tertiary education expenditure in China.