The Careful-observation And Institution Of Guarantee Mechanism Of Investment In Compulsory Education In The Countryside After Rural Tax Reform

After launching the rural tax reform, the investment in the compulsory education in the countryside of China is under tremendous pressure, such as the pressure of the shortage of education funds after canceling the two kinds of fees, the pressure of rebuilding the shabby teaching buildings, the pressure of paying back the education debt, the pressure of smoothly pulling through the peak of students' entrance to junior middle school, the pressure of further development of education in the countryside and so on. That is to say, the compulsory education in the countryside of China is on the historical and critical moment. In all the provinces, where the reform is being tried, especially in Hunan although the government have decided to work hard at it and have also made a series of measures and have even settled a lot of problems, and have somehow lightened the pressure of education funds, but the problems still exist and we mustn't neglect them, such as the shortage of education funds is still serious, the systems of finance's transfer payment needs to be improved further, the management system "Charged by county" is in an awkward position, the government is somehow tending to shift its responsibility on to the others, the disadvantages of the separation of the right of education affairs from education finance appear clearly and so on. The investment on compulsory education is still the key problem which restricts the development of education in our country. So it is extremely urgent to institute the guarantee mechanism of investment in compulsory education in the countryside.In the ways of quoting works and investigation, this paper analyses the serious situation of the investment in compulsory education in the countryside, and also deeply analyses the practice and inquisition on the investment in compulsory education in the countryside in Hunan province after rural tax reform. This paper discusses the following four basic principles: principle of education equity, principle of nationalization of theinvestment subject, principle of both benefits and efficiency, principle of the unity of the right of education affairs and education finance. At the same time this paper raises some tactics of instituting the guarantee mechanism of the investment in compulsory education in the countryside. That is emphasizing the investment responsibility of government, especial the central government and the province government, probing the scientific finance's transfer payment patterns, macro-regulating the constitute of education funds, strengthening both supervision of education investment and the systems of rewards and punishments, improving the efficiency of using education finance, perfecting the system of fiscal statutes of national education.