Research On Financial Investment Of Highereducation In Heilongjiang Province

It is generally know that a necessary fund investment is the basic premise and important guarantee for the development of higher education.It could affect the quality of talent training and thus impede the development of higher education if the funds of higher education couldn't meet its funding requirement.Heilongjiang Province necessarily needs fiscal support in the process of actively developing higher education and striving to a strong province in higher education.Therefore,it is necessary to conduct an in-depth study in the current status of fiscal investment in higher education of Heilongjiang Province.Based on the theories of public good,public finance,cost sharing and spillover effect,this thesis filters and sorts relevant data to conduct an in-depth study in Heilongjiang's current status of fiscal investment in higher education from the perspectives of total quantity and structure by using literature analysis,comparative analysis,quantitative analysis and qualitative analysis.From the perspective of total educational expenditure,the thesis chooses three indexes of “the percentage of Heilongjiang's government expenditure on education in total GDP of the province”,“the growth rate of on-budget educational expenditure of higher education institutions and the growth rate of fiscal revenue in Heilongjiang Province”,and “the percentage of on-budget educational expenditure of Heilongjiang's higher education institutions in local fiscal expenditure” to analyze the current status of fiscal investment of Heilongjiang's government in higher education in terms of sufficiency and efforts.From the perspective of educational structure,it chooses the “educational funding sources of Heilongjiang's higher education institutions” index to analyze the structure of higher educational funding sources of Heilongjiang Province,the “the percentage of on-budget educational expenditure of Heilongjiang's higher education institutions in local fiscal on-budget educational expenditure”to analyze the proportion structure of fiscal educational expenditure of higher education in the total educational expenditure,the “per-student on-budget educational expenditure of Heilongjiang's higher education institutions” index and the “the current status of on-budget educational expenditure of Heilongjiang's higher education institutions” index to analyze the expend structure of Heilongjiang's higher education.In addition,the thesis introduces the data of some parallel provinces and cities,as well as relevant data of national average to make comparison and analysis in order to equip the research with comparability and pertinence.By analyzing the current status of fiscal investment in higher education of Heilongjiang Province,it is found that there are some problems existing in the fiscal investment in higher education of Heilongjiang Province: insufficient total fiscal investment in higher education,unreasonable structure of fiscal investment in higher education,scarce auxiliary higher educational funding sources and improper portion of higher educational expenditure The reasons for the problems are inadequate support of government in higher education,backward fiscal management system of higher education,obstructed funding channels for higher education and immature institutions and staff in higher education,which can be drawn through analysis.By drawing on the experience of fiscal investment in higher education at home and abroad and combining with the actual situation of fiscal investment in higher education of Heilongjiang Province,the thesis puts forward some countermeasures and suggestions in four aspects: increasing the fiscal investment in higher education;amending the fiscal management system of higher education;broadening the auxiliary channels of fiscal investment in higher education and strengthening the fund management system construction of higher education institutions.