A Study On The Financial Sufficiency Of Primary School Education In

This paper carries out a micro level (school level) investigation into a demonstration school-primary school of county A and looks into its sufficiency of the education fiscal funds. What’s more, this paper takes the factors of the minimum standards for primary school education fiscal expenditure (education needs, goals and standards, the quantity and price of the production factors, etc.) into consideration, and establishes students’ mean basic cost estimate formula of the sufficient education. Furthermore, this paper got the compulsory education data of county A through field investigation and field collection, and calculated the school-level sufficiency of finance expenditure in 2012. The results show that the sufficiency of the school-level compulsory education fiscal funds increased steadily as our country’s education fiscal reform going on, but this still cannot meet the minimum standard and there are huge differences among schools. In addition, public expenditure in the county primary school’s student’s mean basic cost is still low whose cost structure needs optimizing. Finally, there are still significant differences between urban and rural in fiscal expenditure funds:compared with urban primary school, rural primary school’s level in student’s mean basic cost structure and attrition rate of student’s mean fixed assets is much lower.In view of above phenomenon, this paper puts forward the following suggestions: firstly, continue to strengthen compulsory education expenditure increasing safeguard mechanism, motivate the government of county level to increase investment, and realize quality balanced development eventually. Secondly, optimize the structure of educational fiscal expenditure, increase the proportion of public funds, and more importantly, boost the level of fiscal investment. Thirdly, building a harmonious educational funds safeguard mechanism in compulsory education between urban and rural schools, which can effectively solves the uneven education resource allocation problem.