我国政府间高等教育财政转移支付问题分析-analysis of fiscal transfer payment of intergovernmental higher education in china.docxVIP

AbstractFiscal funds shortage of local higher education has been the bottleneck of the development of higher education. The current financial allocation system of higher education doesn’t run smoothly. Government lacks a effective financial compensation system for local higher education. From the objective laws of development of higher education and international experience, Intergovernmental fiscal transfer payment is an important means to solve the fiscal imbalance in higher education. At present, our government financial transfer payment to higher education involves a small range. Central and local fiscal transfer payment system of higher education has revealed shortcomings because of the defect of single payment methods. Therefore, re-examining the situation of the financial transfer payment of higher education and establishing a new inter-governmental fiscal transfer payment system of higher education is imperative.The research methods mainly adopted in this paper are the literature research method, comparative method and quantitative analysis method. Fiscal decentralization theory and quasi-public goods theory are the theoretical basis in this research. Using the factor method instead of base method and the spillover of higher education of local government compensation, this study designs the vertical model and horizontal model separately. Finally, this research builds a vertical-based, criss-cross inter-governmental fiscal transfer payment system of higher education basing on the objective analysis and evaluation of higher education in the financial development of local governments in China.The vertical fiscal transfer payment model of higher education financial transfer payment system based on the factor method overcomes the disadvantages of radix method in a certain extent. Also this study selects an objective, standardized and scientific factors to measure the actual needs financial ability of the local higher education. This can increase the central and l