Simplify administration and decentralization, manage the total amount and expenditure structure of the finance, and give schools more budgetary autonomy. This is a benefit that many teachers, principals and managers of schools are willing to see.

Recruitment of institutions of higher learning has also been subject to internal school intervention, including some administrative interventions in the recruitment, employment, and management of talents. It has not opened the gap in the treatment of talents in schools, nor has it formed a sound performance compensation system and talent incentive mechanism. Higher education performance management is difficult to escape from the influence of government.

The purpose of abolishing the establishment management is to more scientifically and rationally allocate human resources in higher education and form a dynamic labor market system.

The quality of the teaching team and the comprehensive ability need to be improved, and the living conditions of teachers need to be improved. Teachers of popular majors such as "985" and "211" are treated better, and teachers in some local colleges are relatively low and cannot meet the needs of higher education reform and development in the new era.

Therefore, we should focus on how to improve the use of funds in colleges and universities with the overall increase in investment, especially how to use the funds to stimulate talent innovation and promote the development of higher education.

Third, it is conducive to the formation of a more flexible university management mechanism, replacing budget management with budget management. The failure of universities to include establishments is conducive to changing the management of a single approval system for establishments of institutions of higher learning, and gradually forming a more flexible and effective management system combining the approval system and the filing system. The financial department is mainly responsible for managing the total amount of financial funds, giving the corresponding budgeting standards, and using the budget management system instead of the compilation management system. The specific use of funds to better promote the development of higher education is entirely determined by the employers.

The structure of the teaching staff is irrational, especially the lack of discipline leaders. The author learned from a survey of the financial staff of a normal university that as a local university, it particularly wants to introduce top talent from abroad to support the development of the discipline. However, compared with the funding of universities directly under the central government, there is still a large gap between local universities . In the process of talent introduction, due to insufficient funds, there is no way to equip the research laboratories and related experimental instruments and equipment, which ultimately leads to the loss of talents. The shortage of top talents is difficult to alleviate in the short term. The backbone teacher team, old and new, is facing a grim situation.

Third, the budgeting of some colleges and universities is incomplete, and there may be a problem that the budgeting of colleges and universities is not scientific and standardized. For a long time, the funding for running colleges and universities has basically been covered by the state finance. Schools prepare budgets based on appropriation plans approved by their superiors, and simply manage expenditures based on expenditures. Colleges (departments) within the school only passively accept budgets issued by schools. Failed to establish a scientific and effective budget management mechanism within the school, failed to put in place the responsibilities and obligations of the schools (departments) under the school in budget management, did not fully consider the development plan of each college, and did not make effective arrangements based on development needs Budget funds and corresponding budget management measures are weak. Although this situation does not exist in every school, we found that there is a certain proportion in this situation.

□ The purpose of abolishing the establishment of management is to allocate human resources of higher education more scientifically and reasonably, and to form a dynamic labor market system

First, higher education belongs to public institutions. According to the current reform requirements of public institution classification, higher education belongs to the public welfare second-class institutions in the management of the entire public institution. It should adopt more government-purchased services to introduce talents, and not include them. Compile management models to promote innovation in talent management systems.

□ The overall level of financial investment in higher education is no longer low, and the biggest problem in higher education funding is still inefficient use

The current talent allocation system of higher education seriously restricts the autonomy of university employment, which is not conducive to the allocation of talents by universities and various disciplines according to their own development needs, and has not formed a dynamic labor market system.

The Party Central Committee and the State Council issued "Several Opinions on Deepening the Reform of the System and Mechanism and Accelerating the Implementation of Innovation-Driven Development Strategies", allowing colleges and universities and research institutes to set up a certain proportion of mobile posts to attract entrepreneurs and scientific and technological talents with innovative practical experience. Part-time, speed up the reform of the social security system, improve the policy of continuation of the transfer of social security relations when scientific researchers move between enterprises and institutions, and promote the choice of two-way mobility of talents. This also puts forward requirements for eliminating the establishment management and removing the existing barriers to talent flow.

The disciplinary construction has caused a large gap in the number of teachers to meet the needs of higher education development. Some schools, such as a scientific research institute in a school, have only six establishments, but they have to undertake more than a dozen topics at the central and local levels and on their own applications. Research tasks, together with explanations of undergraduate and graduate courses, research and teaching tasks are very heavy, and it is urgent to hire many teachers and scientific researchers to participate in it, but it is limited by the establishment and cannot reasonably introduce talents, so only post-doctoral research tasks can be used Approach.

Fourth, the reform of the budget and expenditure standards for higher education is also progressing, including tuition fees, and the formulation of budget expenditure standards for various projects also has certain problems. The main manifestations are the lack of budget quotas for expenditure items; the budget argument needs to be further strengthened; the budget content is relatively single, and the cash budget is not given enough attention; the existence of a waste of resources is not conducive to the improvement of university capital efficiency.

Second, the autonomy of colleges and universities is limited.

Current establishment management hinders colleges and universities