Study On The Fiscal Law Guarantee Of Preschool Education Investment

The current primary policy orientation in preschool education is to stress the responsibility of government and increase financial investment. The fiscal law as the law of regulating financial income and expense and adjusting social distribution should take the investment of preschool education into consideration. Through the improvement of the relevant regulations, it is helpful to make clear the power and responsibility of the investors in preschool investment, so as to regulate the collection, expense, and supervision in preschool investment.The preschool education is the base period of lifelong education, also an important part in national education system, which is also an important part of social public affairs. Influenced by the limitation of the level of social development and the general planning of education, the preschool education of China has been in the status of being weakened for a long time. Compared with high education, basic education and vocational education, the preschool education is seriously laid back, becoming a weak part in the educational system. With the social economic development of China, there is a growing demand for preschool education from the public, and the great imbalance between supply and demand exists in preschool education. The problems of the expensiveness and difficulties in getting admitted to the kindergartens have gradually evolved into a serious social problem, which has incurred lots of criticism.In this new historical period, the concept of fairness in education is progressing to practice; the public financial system is being established and improved; the Sixteenth National Congress of Chinese Communist Party has established the aim of balancing the basic public service; the strategy of rule of law is being carried out and a county ruled by law is steadily practicing; the roles of the government is experiencing profound changes; the public products and public service provided by the government is being strengthened. In such a background, it seems more urgent to develop the preschool education.Since2007, our country’s emphasis on preschool education degree increased significantly, the central and provincial, municipal governments at various levels increased spending on preschool education. According to statistics,2011-2013, the central government has put50billion yuan in preschool education, the local financial investments on the preschool education have reached160billions. With the significant increasing capital input in preschool education, a kind of phenomenon causes attention, that is behind these inputs, and didn’t have a set of perfect legal system as a guarantee. All levels of government behavior of investment with evident randomness and occasion, some other critical problems are emerging seriously, including implementing the duties of governments at all levels, optimizing the investment structure, improving the fund use efficiency and the investment mechanism. To solve these problems, the improvement of the financial legal system is of the first importance.Historically speaking, there have been four main stages in preschool investment in PRC (investment based mainly on unit, society, market and public finance). The existing main many problems include the lack of responsibility and capital input, the non balanced development of preschool education.There are two aspects in fiscal law to guarantee preschool education investment, including the substantive rules and procedural rules system. The substantive rules include: First, strengthening the government’s dominant position in preschool education investment. To play the role of main channel financial input in preschool education investment; To develop the relevant system of preschool education investment; To strengthen the guide of preschool education investment; To play the role of restriction and supervision for other investment protagonist. Second, making reasonable division of powers and financial powers at all levels of government in preschool education. To define the responsibilities at all levels of government to develop preschool education; To enhance the financial resources of county government in developing of preschool education; To strengthen the co-ordination of the provincial government. Third improving fiscal transfer payment system. To establish a relatively independent education fiscal transfer payment system; To perfect the laws and regulations of the preschool education fiscal transfer payment; To determine a reasonable amount of preschool education fiscal transfer payment; To set up a scientific calculation method of preschool education fiscal transfer payment method. Fourth, building multi-channel investment mechanism. To make appropriate separation of government functions and promote the preschool education investment into diversification; To explore various forms of the kindergarten actively and form a operation mechanism of preschool diversification; To establish an incentive mechanism of the diversification of preschool education investment; To improve the legal regulation of the preschool education prices. Fifth,setting up efficient investment mechanism to promote the balanced development of preschool education. To promote the balanced development between kindergartens; To promote the balanced development of the urban and rural preschool education; To promote the balanced development of the public and private preschool education; To promote the balanced development of the children with different family background. The procedural rules include:First, Establishing a budget system of preschool education investment. To solve the main problems of the current budget system and enhance the legalization of preschool education budget system; To reform the legal policies of expenditure and improve the integrity of the budget; To standardize the budgeting process and improve the scientific of budget; To establish a departmental budget system and standardize the management of kindergartens. Second, Establishing a performance evaluation system of preschool education investment. To define the performance evaluation guidelines of preschool education investment; To improve assessment procedures; To establish the evaluation index system. Third, Establishing a supervision mechanism of preschool education investment. To perfect preschool education investment supervision legal system; To give full play to the role of the multiple supervision main body; To intensify information disclosure; To set up covering the supervision of the running process of preschool education funding mechanism. Fourth, Building the legal responsibility system of preschool education investment. To Clear the components of the legal liability system of preschool education ininvestment and the implementation form. To standardize the procedures of legal responsibility for preschool education investment.