An Issue Of Optimizing The Financial Expenditure On Education

The 21st century is the era of rapid development of globalization. In this long ongoing process of globalization, the competition between countries is also intensifying. The development of talent, which is also called human capital, is the most spectacular source of economy growth in the national competition. The competition of human capital has been seen as the primary factor to the absolutely success or failure. Thrive the country with science and education is a basic national policy. Education has been playing a decisive role in human development of whole society. In the past few decades our country's education has made tremendous development, but the achievement in education is still limited. There still are many problems existing in fiscal expenditure on education, not only in terms of total expenditure on education, but also the internal structure of education spending in all aspects of the existence of imbalance. These problems are the bottleneck of the development of education in China, which also restricts the continuation of the quality improvement, also limits the need to absorb new knowledge to sustain and enhance competitiveness. In such cases, it is very necessary for the research on fiscal education expenditure, increasing education spending, optimizing the structure of education spending, using education to achieve the equalization of the requirements of public finance.This article is divided into five chapters, of which Chapter 1 is an introduction, and the remaining are the body. The article's main method is to build an appropriate theoretical framework, and sorting through large amounts of data, comparison and analysis, finding the problem and reasonable measures in the final, the specific ideas as follows:The first chapter introduces the topic with the background and significance of the research, reviews the theoretical study of domestic and foreign research on financial education expenditure, and makes innovation of this paper;The second chapter is to discuss the theoretical basis of the educational expenditure, primarily from the theory of public goods, human capital theory, fiscal decentralization theory and theory of transfer payments to build a complete theoretical framework, and discuss the need for government's intervention in education;The third chapter is to analysis the scale of China's total financial educational expenditure, including analysis of total fiscal expenditure on education, the rate of financial education financial expenditure to GDP, with the time and international horizontal comparative analysis of large amounts of data, including absolute value growth and flexibility;The fourth chapter is to analysis structure of expenditures of financial education. First through the two-year lag model of GDP and fiscal expenditure on education, obtaining education spending contribution to the growth GDP, which is smaller than expected. Then it describes the main reason for this result that China's fiscal expenditure on education is imbalance in the structure as follows:First, from the perspective of inter-provincial differences regional imbalance which reflected the imbalance in funding for financial education. And second, there are imbalances between compulsory education, higher education and vocational education. The last imbalance is the distribution China's dual economy between urban and rural areas;The fifth chapter describes the advanced countries that mainly through financial education expenditure of Reference and the Enlightenment. Include:The sixth chapter is a combination of the above, and then puts forward to optimizing our financial education spending suggestions. we should,first adjust fiscal expenditure structure and increase the intensity of financial support for education, increase financial education of total expenditure; Second broad the educational source of income, by imposing education tax, bond and educational lottery and other fiscal policies and more channels to finance the educational funds; Third, optimize the educational structure of capital supply, improve education and financial powers to match the system construction; Fourth, construct performance evaluation of financial educational expenditure mechanisms and improve the efficiency of financial education funding.