Research On The Fiscal Investment Countermeasures Promoting The Chinese Rural Compulsory Education Development

Education places an important role in increasing the productivity of labor, enhancing the individual education yield and promoting the development of social humanity and economic growth. As the public goods, the compulsory education is highly supported by the state finance because of its noticeable externalities. Looking from the world scope, the compulsory education input should be first guaranteed in the education investment no matter in developed country or developing country. Since reform and opening-up, national education has made considerable progress. However, the development of the rural compulsory education lags behind and becomes the key element preventing rural economic growth and improvement of people's quality. As the foundation, forerunner, overall situation work of the comprehensive construction well-off society the finance first supporting the rural compulsory education becomes the duty-bound. So it is necessary to study a set of perfect fiscal countermeasures to promote the rural compulsory education in China. This thesis regards the improving of the rural compulsory education as the main point and makes the fiscal investment problems of the rural compulsory education as the research center. The author adopts theory and realistic analysis, qualitative and quantitative analysis, overall with typical case analysis and comparison methods and analyses in depth the related problem of the fiscal investment of the rural compulsory education. Firstly, the author defines compulsory education and elaborates its characteristics, supplier and supplier's responsibilities. It creates a theory platform for the research. Then presents a historic retrospect about the fiscal policy for rural compulsory education and points out the main existed problems such as the frail main body of the input, the insufficiency of total input, unreasonable input structure and the new problems appearing after the rural taxation reform. Then compares the fiscal investment policy of the rural compulsory education in several typical countries and points out a series of applicable experiences. Finally, the author proposes to proceed the problem with three basic principles, say, "fair principle", "ability principle" and " strive for realism principle" in order to ensure the progress of fiscal investment on the basis of object and strategy of compulsory education development; distinguish district differences, clarify financial responsibility of governments from all levels, re-divide the financial support proportion shared by different levels governments, establish a rational mechanism for guaranteeing enough funds for rural compulsory education and establish standard transfer payment system. The author hopes to frame the input system by law to ensure the steady growth of rural compulsory education investment.