The resource allocation of the enrollment plan of higher education enrollment resources allocation in China is mainly haracterized by macro coordination. Some new issues is worthy of deserve dialectical thinking,such as school space expansion,the pgrading of colleges and universities renamed,the double world - class construction and the social value preferences. We should ex- lore with the th concept of reformtransformation,base on the regulation closely related to allocation of resources of the enrollment plan gulate closely related factors based on enrollment resources allocation,take the adjustment of structural resources,and strengthen in- rnational education resources for the supply,study the establishment of the mechanism of feedback and post - performance evaluation bout enrollment resources allocation. It will promote higher education development and provide strong support for the achievement the oal of socialism with Chinese characteristics in the new era.