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As a supporting means of education funds，education finance is the key factor of educational development，so the research on education finance condenses into eternal focus in the field of economics of education.Almost all analysis of educational investment could be started from education product attribute.On the view of education product attribute dynamic theory，we can see the high school’s product attribute changed from quasi public goods to pure public goods.The theory of public goods，market failure，education fairness and the education practice of developed countries approve that goverment will become the absolute subject of high school’s investment.While inadequtate investment in education is only a tip of the iceberg，because the concept of education finance is no longer confined the narrow definition，national investment.With the economy and education system reform，complying with the requirements of our nation’s “establishing financial system of education in line with public financial system”，the definition of education finance abandons the glory of national distribution era，and its meaning expands from the emphasis on the supplying funds from goverment to a series of linkage activities which includes raising education resources，allocating resources and supervising resource’s using.So the definition of education finance can be defined as an acitivity for ensuring the public education service，the goverment and education administration use administrative，economical and legal means to raise educaiton funds，allocate funds and supervise high school using fund.Basing on the definition to research on high school’s current situation which is responsible by county’s education finance，to study on efficiency of county level’s education finance of high school under the background of high school educational popularization，to consider how to ensure education finance’ function of high school to promote high school is a major issue with the times.
The three basic elements to connect education finance activties are rasing educational resources，allocating resources and supervising resouces’ using.Basing on this，we can think education finance activities as a three-dimensional system.Then，with the theory of “three-dimensional analysis”，efficiency of education finance can be devided into three levels’ efficiency：raising resources efficiency，allocating resources efficiency and technical efficiency.We use three-dimensional volume analysis method to compare the raising resources efficiency of high school’s education finance，and use Theil-index method to analyse allocating efficiency of high school’s education finance，and use DEA data envelopment analysis method to measure technical efficiency of high school’s education finance.The results show that the raising resources efficiency of high school’s education finance appears collapsing in the middle，and educational input from the goverment，the market and the third sector is out of balance；the allocating efficiency of high school’s finance is quite different，and the education expenditure gap is widening year by year，and the gap between counties is far greater than the gap between schools；the technical efficiency of high school’s education finance loses balance and there is a huge waste of educational resources in developed regions.The three elements in three-dimensional systems is often a linkage device.Because the three-dimension of high schools’ education finance is lack of efficiency，high schools’ edcation finance faces low efficiency overall.
The institution is a key factor to affect the efficiency.The efficient device contained in institution arouses a theoretical link between the financial system of education and efficiency of education finance.As a means of the resource allocation，education finance must be realized through the carrier，the financial system of education.It is a basic starting point to research the high school education lack of efficiency by researching on the relationship between the education finance system and efficiency.Since China’s reform and opening-up，the basic education financial system has been changed for several times and the core of compulsory education finance investment has been moved to the province，while the high school education financial system has been still in charge of the county，and the insufficient supply of system has been extremely obvious.The existing financial system fails to ensure high school education investment，can not narrow the gap in high school education inputs，and is difficult to supervise the school funds use，which is the institutional reason of high school education finance inefficiency overall.The “economic man” interests demand of government，the path dependence of institutional change，interest conflict and paradox of institution supply are the inner mechanism of the insufficiency of institutional supply of high school education finance.
To promote institutional changes of high school education finance is the inevitable path to achieve effective supply of high school education financial system and to safeguard the education finance function to enhance the general high school education finance efficiency，and is also the necessary choice based on the development requires of high school education development by the government.To promote education financial institution change of high school needs to refer to the financial institution of compulsory education change mode basing on insisting on fair and the adequate value orientation to change the single induced institution change mode of the current high school education finance，and build “fusion change mode”.The construction of the “fusion change mode” includes two aspects.On the one hand，it needs to cultivate high school’s demand displaying mechanism in the induced institution change of high school educaiton finance system，and respect the initiative of high school stakeholders to let the three main body local government，schools and citizens play the role.On the other hand，it needs to timely force high school education finance system changes，and take active in designing the high school financial system framework and content.The high school education finance institution desgin can be carried out from three aspects of financing insitution，distribution system and the use of funds supervision system.The design includes the responsibility of the central and provincial government，and the input focus shift；it encourages various types of capital investment in the ordinary high school，and broadens the financing channels；and it also resolves the ordinary high school debt，and reduces the burden of school financing.To bulid the system of education financial allocation is an important content to narrow the distance among the high schools.The contents are as follows：to run financial transfer payment to narrow the gap between county；to establish the fair resource allocation system to increase the input of non-key high school；to reform the mode of reforming funding and set high school inputting criterion to let high schools to be free step by step.Meanwhile，educational funds using institutions of high school contain 1） adhering to system of the two lines，financial income and expenses，setting up the school financial bureau center；2） perfecting the school financial management system，and making the education funds statistical data and the method of high school pubilc；3） actively building the ordinary high school school fiscal expenditure performance evaluation system.Only basing on reasonable institutional desgin，and then building the institution’s “fusion change mode”，can the perfect institution foundation and safeguard be provided to high school education financial activities from the system level to increase high school educational finance efficiency.