A Study On The Reform Of Chinese Rural Compulsory Education Fiscal Policies At The Beginning Of 21st Century

Into the 21st century, China's rural reform has entered a new stage of development, the implementation of the reform of rural taxes and fees to the new socialist countryside construction proposal and implementation of strategic objectives, this series of policies that the government in promoting rural reform and development show the government's strength and determination. Rural reform contains wealth content, and education was among them. Central Government treated the rural education, especially compulsory education as the focus of reform , and gradually established a goal of the reform of rural compulsory education, that the implementation of free compulsory education to achieve short-term objectives and basic education services in urban and rural equalization long-term goals. The short-term and long-term goals of rural compulsory education reform to be realized, with a fundamental premise that an adequate supply of educational resources. Compulsory education, the obvious property of public goods attributes and objectives of the Government's aspirations of free and compulsory education determines the resource supply of compulsory education on the government's main responsibility. Government revenue and expenditure in the field of education is the government's Fiscal Behavior of education. In order to fulfill the main responsibility for the supply of educational resources, make their own fiscal behavior education achieve the desired objectives the Government to formulate a series of policies be regulated and guided. So it is very necessary for rural compulsory education in the early 21st Century this typical period focus on reform that related compulsory education developed within the system of fiscal policy to be sorted, affirming achievements, identify shortcomings, lessons learned, problem solving, achieve learn and help for future change and development .In this study, the contents include three main components: first, the early 21st century in China over the past decade by the development and implementation of numerous financial policies related compulsory education to be sorted; Second, make evaluation to fiscal policy changes of compulsory education, including the effect of policy reforms and the degree of achievement through doing the empirical analysis. Treating good results and inadequate in correct way, showing future policy directions and priorities for change; Third, on the basis of analysis policy changes in the problems and deficiencies, suggest fiscal policy recommendations of compulsory education in rural China in the future changes.In this paper, the early 21st century, is based on fiscal policy reform of rural compulsory education in China's history and empirical research. Finally, giving optimization options of rural compulsory education finance policy change from the three aspects: strengthening the Government to provide funding for rural compulsory education in the main responsibility for funding , and establishing government financial institutions with reasonable share of all levels government ;proposed intergovernmental fiscal transfers the idea of compulsory education and principles of requirements; Setting up finance standards for government compulsory education and building assessment system.