Rural Primary And Secondary Schools For Compulsory Education Budget

After the introduction of "State Council's Note on Deepening the Reform of Rural Compulsory Education Mechanism to Ensure Funds", the state has increased the input to compulsory education, exempted the tuition from all students in compulsory education, supplied allowance to the students from poor families, and added the totally needed funds on compulsory education in rural areas into the scope of public finance protection, which leaded the compulsory education to the "pure public goods". Whether the new mechanism take effect to ensure that the limited funds for compulsory education to play a role is determined by many factors, one of which is whether the grass-roots level (i.e. the county level) and the school level do the budget management to compulsory education, and whether they reasonably arrange the funds to promote the educational level of the whole county and to focus on the long-term development in local schools.However, the funding management is lack of budgeting on the basic education stage, especially in undeveloped regions on education. Although in the new mechanism the State showed the importance of budgeting, standardized the "two up two down" budget establishment process, established the budgeting management system of "School Finance Authority control", cleared the responsibilities of the staff on the county and school levels in the budgeting management system, etc., most of funds which from the higher authority has discretionarily been spent ever since a long time, and the so-called "budget number" does not play its constraining role, which lead to the so-called "budget management" is only a kind of form. Due to Yunnan Province lies in the underdeveloped areas on education, how to apply the budget management thinking to the grass-roots unit (i.e. county level and school level) to help them to carry out the compulsory education funds rationally and coordinately has a profound practical significance.Therefore, this paper chooses Hekou County as the researching object, and finds the following phenomenon. At the beginning of implementing the new mechanism in Hekou County, the problems on compulsory funds budgeting management in primary and secondary schools mainly in three aspects. Firstly, on the attitude in understanding:the county educational administrative departments and the primary and secondary schools pay little attention to budgeting. Secondly, on the capacity in budgeting:little knowledge on budgeting; low professional quality on budgeting; seldom do standard budgeting preparation; arbitrary output during implementing the budget. Thirdly, on financial management:funding mechanism is not perfect; lacking of supervising. But by taking a number of improvements after the intervention, the budgeting management status quo on Hekou county compare to the early times have taken remarkable effects. These measures include:Hekou County put forward various documents and notes to improve the awareness level of the leaders of the county and the school; do professional training; establish county management center and school cost centers. These measures are the solutions to the initial problems.But there are still some problems remain, such as:non-standardized budgeting in schools, arbitrary budgeting execution, and lacking of supervision. In addition, it also finds a lot of new problems, such as:not yet established emergency response mechanisms; "democratic participation" is merely a formality; the actual implementation doesn't attach to the budgeting number; the use of funds in chaos not in educational executives but the schools.Combine the empirical research to action research, the thesis arrive at the following conclusions:On county administrative departments'level:Intervention measures play a positive role to improve the budgeting management standard in rural compulsory education. The compulsory education fund management center does not really act the connection between the Education Bureau and the Finance Bureau. Although county executives and the schools accordance with "two up two down" budgeting procedures, the finance bureau and the education bureau are lack of communication, which leads to the budgeting is not attach to the demands of the county's education and the requests of the school development. Regulatory mechanism for compulsory education has not been established.On the primary and secondary school level:Although the schools do budget, it is only in order to complete the "two up two down" procedures, but actually no budgeting at all. Addition, when the schools draw up the budget number, it only lies on the willing of majorities, which do not in accordance with national policy requires——"democratic financial management, joint participation".