The Optimization Research Of National Universities Postgraduates Financial Appropriation System In The Context Of Educational Reform

Against the background of deepening the reform of postgraduate education and degree,adhering to the "four aspects" to speed up the innovation of scientific and technological、cultivating high-quality innovative talents and solving the national bottleneck problem are the most important part in the reform of postgraduate education,among which financial funds security is the basic to solve these problems.In recent years,the national investment in education has continued to increase,with an average annual growth rate of 7.9%,funds of Scienceand technology provide strong support for postgraduate to carry out scientific research activities and effectively promoted the development of postgraduate education.Along With the continuous advancement of the reform and development of postgraduate education,the problems existing in current education financial appropriation policy also have become increasingly apparent.There has been no change since the revision of the postgraduate allocation policy in 2013.The postgraduate funding policy is"appropriation per student plus scholarships",and all disciplines implement a unified funding standard,however,the great differences in training models and cost for postgraduate students(master and doctor)in different disciplines.The current unified funding standard can no longer meet the needs of the development of China’s education,nor can it promote the urgent needs of the country for the cultivation of "highly skilled and top-notch" talents.This paper takes the postgraduate training situation of colleges and universities and the implementation status of the existing postgraduate funding system as the research object,collects data by questionnaire survey and interview survey and look through Statistical yearbook,and some problems were fund in the process of postgraduate student funding,such as the lack of consideration of regional differences in financial appropriation,the lack of consideration of disciplinary differences in the appropriation per student,the high dependence on national financial appropriation for a single source of funding,and the charging standards for postgraduates that have not changed for many years.From the perspective of cost accounting,this paper analyzes the impact of the existing postgraduate funding system in China on the training of postgraduates in colleges and universities.At the same time,referring to the foreign postgraduate funding system,proposes a differentiated funding coefficient by discipline and region based on the difference in the cost of postgraduate education and training.Establish improvement suggestions for optimizing the funding per graduate student,such as dynamically adjusting the appropriation coefficient assisted by performance evaluation and expanding the sources of funding for postgraduate students in colleges and universities,aims to optimize the use efficiency of financial funds,improve the level of higher education,cultivate outstanding talents,obtain scientific research results,and guide the high-quality development of postgraduate education by studying the current mechanism of postgraduate appropriation.