Study On The Financial Transfer Payment System For Compulsory Education In Rural Areas In China

To construct a well-off society that put forward by the 16th party congress will benefit more than 1.3billion people and lay the most difficult task on the countryside, which shows the main difference in educational development and reform. More than 80% of primary schools and 64% of junior high schools in China are located in the countryside. Difference in the compulsory education between urban areas and rural areas,different regions,different provinces and different counties is obvious and tends to expand, which makes educational condition in the countryside more severe. Inadequate education expenditure is the conspicuous problem in the compulsory education development in the countryside. However, the transfer payments of the compulsory education in the countryside is abused,appropriated, and thus less efficient, the arrangements of the transfer payments system has little effect of balancing finance among different regions and leveling the compulsory education development. Therefore, this dissertation conducted a comprehensive and systematic research on how to establish a canonical and perfect transfer payments system of the compulsory education in the countryside.Based on a combination of the public product theory,public finance theory,fair education theory and the current compulsory education situations in the countryside, this dissertation advance policies and suggestions to establish a canonical and perfect transfer payments system of the compulsory education in the countryside.Based on the tax-sharing system and the reform of the expenses of taxation, the first chapter pointed out the difficult situations of compulsory education in the countryside.According to the public product theory,public finance theory and public-choice theory, the product attributes of the compulsory education in the countryside was analyzed in the second chapter, and it was concluded that the compulsory education in the countryside has double externalities, which laid a theoretical foundation for government to become the main investor in the compulsory education in the countryside.The third chapter reviewed the history of the management system of the compulsory education in the countryside and indicated its drawbacks. The unfair situations of inadequate expenses of compulsory education was also analyzed The practices of and the factors that influenced the transfer payments of compulsory education in the countryside was both analyzed in the fourth part.By comparing theories and practice of the transfer payments of compulsory education in major developed countries, the fifth chapter concluded some experience that was worth learning from.The sixth part tried to set up the theoretical framework and the model of the transfer payments of compulsory education in the countryside basing upon superior experience of foreign countries and our country's situations.The last chapter summarizes the research and put forward a set of policies and suggestions to establish a canonical and perfect transfer payments system of the compulsory education in the countryside.