Education Fiscal Transfer Payment System Build

This thesis tries to apply the theories of public finanace in the field of highereducation finance. In the frame of public finance, the higher education fiscal transferis systematically studied. On the principle of "equity first, giving attention toefficiency", the higher education fiscal transfer system is constructed, aiming toprovide useful advices for the development and reform of higher education, andacademic basis for the constitution of fiscal policy of higher education.This thesis adopts methodolodies such as academic analysis, comparative researchand standard analysis.The first part of this thesis is the preface illustrating the background and the aimof reseach, reseach methodology, and defines the basic concepts of "market falure"and "fiscal transfer". On the basis of large, quantity of related literature on fiscaltransfer to compulsory education and higher education of China, related literature issummarized.The second part has the exernality of higher education and the fiscal equity ofhigher education analysed. On the basis of the analysis the poliy implication ispointed out. This part illustrates the acadamic basis of higher education fiscaltransfer system.The third part compares the international experiences on higher education fiscaltransfer system. It ocus on the transfersto higher education from federal governmentof USA, which is taken as the reference of the construction of higher education fiscaltransfer system.Taking the efficiency and equity as criterion, the forth part points out theinsufficiency of system of China at present.The fifth part is the most important part. On the basis of academic analysis andinternational comparison, the framework of higher education fiscal transfer system isconstructed. First, it is illustrated that higher education fiscal transfer system has thefuntion and purpose of efficiency and equity. Second, it put forwards the frameworkof higher education fiscal transfer system, which includes the principal part, objectsand ralevant way of the transfer. We assert the central government should be theprincipal part of the transfer, the reason for which is illustrated in three aspects: theprinciple to divid the responsibilities beween central government and provincialgovernment in the public fianace system; the function of income distribution taken bycentral government; the comparison of fiscal income between central government andprovincial government. We also assert that central government should supportpostsecondary student via direct transfer such as subsidies, student loans, institutionsby conditional grants and provincial government by matching grants.In order toachieve the aim of higher eduction fiscal transfer policy, there should be educationalpolicies made by Department of Education, fiscal policies made by TreasuryDepartment to match the higher eduction fiscal transfer policy in the course ofconstrcting and implementing higher eduction fiscal transfer policy.