Research On The Guaranteeing Mechanism For Public Finance Of Rural Compulsory Education After The Tax And Fee Reform

Based on the study of the guaranteeing mechanism for public finance of ruralcompulsory education after the tax and fee reform by the way of both theoretical andempirical analyses, the dissertation puts forward to policy recommendation for it.Having analyzed the nature of compulsory education on the basis of the theory ofproperty rights and public goods, the dissertation has concluded the compulsoryeducation is institutionalized public goods that has the following features:non-competition, non-exclusiveness,durability and development of obtaining profits.Nation and governments should undertake the main responsibilities in the ruralcompulsory edcation because the property rights of compulsory education isgovernment-owned, and nation should provides financial guarantee.The dissertation has found the problem that the funds for compulsory education isstill inefficient under the financial system with county government as main investmentbody after the tax and fee reform. The reasons for the problem are: i)the presentfinancial institution is not perfect and norm;ii)the most county governments lacksuffcient financial supports;iii)Investment structures of all levels governments are notresonable and the duties are not clear and definite;iv)the financial supports of thecentral and province governments can't satisfy the practical demands.Finally, the dissertation has presented the policy recommendation to establish theguaranteeing mechnism for public finance of rural compulory education, i.e. theestablishment of guaranteeing mechnism should exceed the path dependence ofinstitution transition and be guided by the basic concept that rural compulsoryeducation is an important public goods in rural areas, by the system background thatstate fianance is public finance. Within the framework of public finance, regional gapsmust be differentiated and goverments' responsibilities at all levels must be clarifiedfor establishing a sharing financial system for compulsory education, thus,establishing a well-coordinated, rational clarified, regular and stable guaranteeingmechanism for public finance of rural compulsory education.