Research On Legal System Of Compulsory Education Fiscal Transfer Payment In China

The government has a duty to guarantee the fundamentals of compulsory education including equal opportunity,high standards,and free educational services,so that the equal right to receive education can be fully protected.In recent years,China attaches great importance to the development of compulsory education.The reality of our country reminds us that there are still significant imbalances between regions,urban and rural areas for a long time.The reason for the unbalanced development of compulsory education is not only the problem of investment,but also the problem of legal system of compulsory education fiscal transfer payment.In addition to the preface,this paper is divided into five chapters.In the first chapter,this paper expounds the theoretical basis of the legal system of compulsory education fiscal transfer payment.It mainly explains the concept function,economic principles and legal theoretical basis of the compulsory education fiscal transfer payment system.From the perspective of law,to point out the necessity of legal system of financial transfer payment for compulsory education the concepts of educational equity,social rights and the protection of the right to education are introduced into the theoretical basis of decentralization balance,fiscal democracy rule.In the second chapter,this paper comprehensively analyses the government finance development of compulsory education and the legislative status of transfer payment of compulsory education in China.Since 40 years of reforming and opening,China’s basic education has experienced a process from township government to county government,in the direction of strengthening the role of provincial government.Through a large number of laws,administrative regulations and normative documents,compulsory education is basically regulated by the public financial,but the level of legal system is relatively low.In the third chapter,the author analyses the present difficulties and causes of the compulsory education fiscal transfer payment in China,and points out the problems in the legal system.Although the investment of compulsory education fiscal transfer payment is increasing,there has been a long-term dilemma of capital demand and supply,which is manifested in the low per student education expenditure,the difficulty of ensuring school construction and special needs.In addition,the equalization effect is weak,so that there are significant regional,urban-rural and social stratum differences.The above practical difficulties reveal the main problems existing in the legal system of compulsory education fiscal transfer payment,such as the relationship between administrative power and expenditure responsibility of compulsory education does not match,the overall level of legalization is low and the legal system is disordered.Besides fiscal transfer payment standard and procedure,supervision and legal liability related systems have some defects.In the fourth chapter,the author makes a comparative study on the legal system of compulsory education transfer payment between the United States,Japan and France.Although the political systems and the financial systems of the three countries are different,what we can learn from them is that according to the financial capacity of governments at all levels,the right of compulsory education is determined.The main responsibility of management is the local government,central and provincial governments share the responsibility of expenditure.Determine the appropriation formula,the rights and obligations relationship of the parties through legislation.In the fifth chapter,the author points out the legal system of compulsory education fiscal transfer payment is a regulation for the government to regulate the public expenditure of basic education in order to realize the social public interest.Therefore,this paper suggests the following parts.Firstly,match the fiscal power and expenditure responsibility of compulsory education.Define the responsibility boundary of governments at all levels,by establishing county-level management and strengthen provincial overall planning.Three levels of government share the burden of compulsory education costs with appropriately strengthening the expenditure responsibilities of the central and provincial governments.At the same time,the scope and basic standards of the common rights of compulsory education should be determined between the provincial government and the county government.Secondly,improve the legal system of different forms of fiscal transfer payment for compulsory education.The legal principles,main forms and basic standards of calculation methods,performance evaluation,incentive and restraint system and other basic rules and elements of compulsory education transfer payment should be clarified.Multiple objective combination to promote the factor method of special transfer payment to avoid the game among governments at all levels.The way to realize the legalization of performance monitoring and performance evaluation is to establish a comprehensive evaluation index system for the development of compulsory education.Thirdly,rebuild the procedure system of compulsory education fiscal transfer payment.Improve financial transparency by clarifying the decision-making and approval procedures of compulsory education fiscal transfer payment.It is an essential requirement of the public finance that the government educational budget be made public to protect the right of local governments and schools.More importantly,the management department should strictly implement the performance management requirements of compulsory education funds and strengthen the implementation of procedural norms.Fourthly,establish the supervision system of compulsory education fiscal transfer payment.The results and reasons of project approval and distribution plan shall be disclosed to the stakeholders and the public.A hearing system with the participation of representatives of governments at lower levels,schools and the public shall be established.In order to form a regulatory system,financial departments strengthen budget supervision and budget performance management,education department implements the supervision system of balanced development of compulsory education,and audit institutions improve the whole supervision process of fiscal funds.Constitute a participation system consisting of parents and community organizations for the protection of supervision rights of the public.Fifthly,perfect the legal liability system of compulsory education fiscal transfer payment.Set up forms of relief that can guarantee the rights of related interest subjects of compulsory education transfer payment including the right of object.Expanding the scope of the right to education so that the relative subject with interest relationship could be protected by the laws through public welfare lawsuit.It is clear that the illegal act of transfer payment should bear administrative legal responsibility and criminal legal responsibility.In addition,we should enrich the application of economic legal liability in the field of compulsory education transfer payment,such as warning,disqualification,recovery of transfer payment funds and differential compensation.