A Study On The Optimization Of Expenditure Structure Of Compulsory Education In China 's Public Finance System

To effectively ensure equitable implementation of compulsory education, promote the steady development of compulsory education, fiscal expenditure on education is key, so this paper standing in the perspective of financial education expenditure, elaborated the theory of compulsory education expenditure. During the analysis found that in the case where the size of the total financial expenditure on education is limited, compulsory education expenditure structure will be affected by the emergence of imbalances national financial system, the level of economic development, regional differences and other factors, mainly reflected in public education resource area Unbalanced distribution of resources in compulsory education can not enjoy equitable and reasonable use of internal funds, which for improving the conditions of education and quality of education is unrealistic and contrary to the path of sustainable economic development. Thus, in total fiscal expenditure on education of the established situation, to optimize the expenditure structure of Compulsory Education Thoughts, so that the limited educational resources to maximize the role of compulsory education has become the key to a good development.Currently there are literature on fiscal expenditure on education issues have been studied, but most of the total expenditure on research and performance aspects,less expenditure structure described and analyzed. In this paper, the field of compulsory financial expenditure structure to discuss, first, compulsory education identified as pure public goods in terms of the theory of public goods, followed by standing on the national level, compulsory education expenditure is also an important part of China’s fiscal expenditure. Applying the study of modern economics theory of compulsory education expenditure structure, respectively proceed from a regional, urban and rural areas as well as internal use three angles, through regression analysis and Theil index funds for compulsory education expenditure structure imbalance problem. Optimization of policy recommendations on the basis of a comprehensive analysis of existing problems of Compulsory Education Expenditure on education to improve our environment, improve the quality of education, promote equity in education, and constantly improve the education finance system has important practical significance.