Public Finance For The Equalization Of Basic Education

Public finance achieving the goal of equalization of basic education is not only the natural requirement of the reform of rural fee-to-tax,but of building harmonious socialist society. After the overall remitting of agricultural taxes in 2006, fiscal revenue of local government slashed,however,the management system of compulsory education which places responsibility on the local governments,with the county playing the principle role,continued,both of which make the fund source of basic education having suffered hard hit, disequilibrium phenomenon is getting worse with the days passing by.At the beginning of 2008,governments spent a considerable amount of money paying the basic education debt. After the defusing of debt,how to build a system to guarantee the implementation of education fund and achieve the equalization of basic education ? The article analyzed the question form three aspects by using full and accurate statistic data,summarizing the experience from the masses and combining multi-subject theory,such as political science,economics and administration management:The first chapter began with the analysis of basic characteristic of public finance to review the fiscal system transform and institution transition in our country;Expound the characteristic trait of public goods and its externality, the theoretical and realistic significance to achieve the equalization of basic education as well. The second chapter reviewed the development course of basic education finance in view of system reform.Decoding the serious disequilibrium state quo basic education fiscal system faced in China.Learning from the American experiences in basic education development to improve our situation.The third chapter,in view of institutional transition and public finance system reform,put forward the overall framework of the fiscal system reform of basic education.By political and economical analyzing,the article established the leading role of central and provincial finance in supporting basic education,the county government in the implement of educational policies as well.By the reform of department budget,single treasury account and government procurement,simplified the payment way of central and provincial fund;By optimizing tax system,deepens the citizens'the awareness of "taxpayer" and the government the "fiduciary duty", regulates the way for citizens to constraint the governments; consolidates the authority of budget to realize the results of budget binding the conducts of trustee.By the use of "education ticket" and guiding parents to monitor teaching, the central and provincial governments entrust the county and town governments as well as schools the responsibility of fulfill the basic education;encouraging the development of private schools and enlarging the competition between public and private schools;making sure the power of basic education authority decentralized.And finally,achieve the goal of equalization and democratically administer of the basic education by the people' government,from the disequilibrium state by the people running the school and the rectifying state quo of government handling the education.