The　college　enrollment　plan　allocation　plays　an　important　role　in　implementing　the　reform　of　higher　education　and　adjusting　the　structure　of　qualified　personnel　in　society.　In　this　paper,　the　provincial　college　enrollment　plan　allocation　is　regarded　as　the　bankruptcy　problem.　By　transforming　the　eight　university　educational　indexes　into　membership　degrees,　which　are　taken　into　account　in　the　allocation　process.　A　bankruptcy　model　and　an　operable　bankruptcy　rule　are　proposed.　This　study　provides　references　for　the　provincial　education　administrative　departments　in　college　enrollment　plan　allocation　process.