| From the spring in 2007,there is the trend of free education in the rural Elementary and Middle Schools,which would benefit 1.5 billion rural households and release the economic burden in rural education.on the while time, the funds on supporting the book fee and life will be keeping along as to make a good codition for the rural Elementary and Middle Schools education development.These actions will make the rural Elementary and Middle education better.The government has dicided to invest 2182 billion in the rural Elementary and Middle education in the following 5 years and brings the funds of the rural Elementary and Middle education into the Public Finance Framework.The project will benefit 1.5 billion and 50 million the rural Elementary and Middle Schools. However, there are a series of problem which might hidden the operation the project, including the level of schools financial staff,financial management and budget compilation.Therefore, a series of measures should be taken to deal with the problems and make the tings better.This paper is divided into four chapters and is organized as follows:Chapter one is introducation.This chapter berifly analyses the necesasity of Rural Elementary and Middle Schools Budget Compilation and put forward the paper motivation and research objiectives.Chapter two is Theory of Rural Elementary and Middle Schools Budget Compilation.Chapter three is Design of Rural Elementary and Middle Schools Budget Compilation.This chapter introduces the principles,process,main contents and ways in the Rural Elementary and Middle Schools Budget Compilation,and sets up the systermic framework in the research of Rural Elementary and Middle Schools Budget Compilation. Chapter four is reform in Rural Elementary and Middle Schools Budget Compilation. This chapter analyses the measures and reforms which should be taken in order to hold and achieve the goal of the Rural Elementary and Middle Schools Budget Compilation.
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