Research On The Income And Expenditure Structure Of Educational Funds Of Colleges And Universities In Hunan Province From The Perspective Of Performance

The 19th National Congress of the Communist Party of China proposed to speed up the construction of "double first-class" and realize the relevant requirements of the connotative development of higher education,which opened a new journey for China to further promote the high-quality development of higher education.In 2019,the total number of higher education students in China was 40.2 million,and the gross enrollment rate of higher education was 51.6percent,marking that the strategic target of 40 percent gross enrollment rate of higher education in the Outline of the National Medium-and Long-term Education Reform and Development Program(2010-2020)was achieved ahead of schedule.With the steady growth of university’s disposable financial and material resources,the contradiction between increasing demand and limited resources still exists and is very prominent.The income of university funds is insufficient and the source channel is narrow.A series of problems such as unreasonable expenditure structure and low utilization rate of funds hinder high quality development of colleges and universities.How to realize the scientific and rational allocation of resources,give full play to the maximum advantage of resources,and then promote the sustainable,stable and healthy development of higher education is a major task we are facing,and it is also worth our thinking,exploration and practice.In order to realize the three functions of talent training,scientific research and social service in colleges and universities,there must be corresponding resource input,and then through the teaching activities of colleges and universities to expenditure funds,so as to complete the output of the three functions.The investment structure of educational funds in colleges and universities reflects the different sources of funds in colleges and universities,and the expenditure structure of educational funds in colleges and universities reflects the different allocation of resources in education and teaching,scientific research and social service.The input and expenditure structure of colleges and universities affect their functions,that is,their performance.Therefore,optimizing the investment and expenditure structure of higher education funds is conducive to improving the performance level of higher education,and also to the high quality development of higher education.Taking H university as an example,based on the theory of resource allocation,input-output and system theory,this paper analyzes the current situation and existing problems of the income and expenditure structure of H university education funds,and finds that the income of education funds of provincial colleges and universities in Hunan province has narrow financing channels and high dependence on financial allocation.The overall structure of educational expenditure is unreasonable.The general support expenditure accounts for a large proportion,the proportion of personnel expenditure continues to rise,and there is a phenomenon of crowding out project funds,and a large gap in scientific expenditure.Based on the analysis of the relationship between university performance and the income and expenditure structure of educational funds,an empirical analysis model is constructed.The empirical test shows that the income and expenditure structure of educational funds have an important impact on university performance.According to the structure of empirical analysis,some reasonable suggestions are put forward to optimize the structure of income and expenditure of higher education funds,and a "standardized" expenditure proportion model is constructed.