Research On The Optimization Of The Management Mechanism Of Financial Education Special Funds For Higher Vocational Colleges In S Province

The source of funds of higher vocational colleges in China is single and fiscal expenditure of education is an important part among it.With more and more attention paid to the connotative development of higher education,the types and numbers of related special expenditure are also increasing.There is no doubt that high vocational education occupies a position that cannot be ignored so studying the development status of it is not only a summary of the current mechanism and executive condition but also helps optimize the future policies and management mode.The research topic of this paper is the input mechanism of fiscal special expenditure of higher vocational colleges in Province S.Based on the research results at home and aboard,according to the related core concepts of the input mechanism of fiscal special expenditure of higher vocational education,this paper uses data of 24 higher vocational colleges to analyze the current situation.The paper summarizes problems as follows after it:unbalanced distribution of expenditure among colleges and unclear allocation criteria;insufficient input amount of scientific research funds and not obvious output effects;low coverage rate of public funds for teaching and limited connotation construction;frequent replacement of old and new funds and too many repeated use in them;more basic projects than development projects and it is contrary to the characteristic of special expenditure;weak relevance between funds allocation and college strength.On this basis,the paper proposes feasible suggestions from these three perspectives.Policy makers should increase their investment in special expenditure of higher vocational colleges,enhance the rationality of allocation and improve social incentive polices in order to broaden funding channels of higher vocational colleges.Policy enforcers should make their evaluation system more comprehensive and continuous,along with establish more flexible management mode of special funds and a feedback mechanism.Policy objects(higher vocational colleges)should first set up a specific department or action team to deal with related matters of special funds.Besides,they need to improve the transparency of information disclosure.