Compulsory Equalization Fiscal Policy

Since reform and opening, China's economic develop rapidly, people's living standards have been significantly improved; However, the urban-rural dual structure, the accumulation cf a variety of historical factors, gaps are more obvious between urban and rural in our country, compulsory education development non-equalization is one of them. Unequal development of urban and rural compulsory education will take a severe negative effect, on the one hand, lagging behind compulsory education of the rural restricted to improving the quality and economic development of the rural, hindering the China's urbanization process,it will cause a sharp differentiation of social classes, which is not beneficial to the goal of building a harmonious society in China; the other hand, it will make our country toward a greater imbalance between rural and urban. So the equalization development of compulsory education plays a positive role in social justice, the process of narrowing the gap. Therefore, the fiscal policy studies of rural the equalization compulsory education, which is important to the harmonious development of our economy and society and promote the equalization of basic public services.This article on how to use fiscal policy to promote the equalization of urban and rural compulsory education, divided into five parts:The first part introduces the topics of theoretical and practical significance, the relevant literature review, research on methods and ideas, innovations; the second part, introduced the basic concepts of the theory and content; the third part, the non-equalization of urban and rural compulsory education are analyzed and compared in the current situation, derived either the financial inputs (state education budget), and the allocation of resources (per student expenditure on compulsory education, school conditions and teacher structure), the distribution between urban and rural compulsory education, there are still gaps; the fourth part, discuss the reasons for non-equalization in the development of rural compulsory education, which are summarized as the "four modernizations":the urban-rural dual structure, obligations decentralized financial system transition Education, financial investment of compulsory education and the transferring payment system to rationalize the lack of standardization, the analysis helps to analyze the unequal development of urban and rural compulsory education better, then puts forward a more accurate financial policy; the fifth part, based on the above analysis raise policy advice to promote the equalization of urban and rural compulsory education, increase education financial investment with fiscal policy, perfect compulsory education fiscal decentralization system, standard compulsory education transfer payment system, and related policy advice. The article shows the reasons for non-equalization in the development of rural compulsory education is the urban-rural dual structure, obligations decentralized financial system transition Education, financial investment of compulsory education and the transferring payment system to rationalize the lack of standardization, and it will promote the equalization of urban and rural compulsory education by increase education financial investment with fiscal policy, perfect compulsory education fiscal decentralization system, standard compulsory education transfer payment system, and related policy advice.