Research On The Equalization Of Basic Education Services From Fiscal Perspective

Basic education services are an important part of the government's public functions, governments committed to advancing basic education services as the most important part of the equalization of basic public services. Some of the advanced theory of social development have shown that a country's minimum supply of basic education services that the Government should make sure that every citizen, whether he lived in the country, he will receive the minimum level of basic education services guaranteed. However, in China, there is equalization of the basic education process is very slow, and even increased the inequality of the situation.At the same time, our country is facing economic development has entered a transitional period:the social security system is not perfect, increasing aging population and a series of social problems, has seriously hindered the building of a harmonious socialist society. And basic education in the healthy development will help to solve these problems. Therefore, this study make an research on basic education, trying to optimize the fiscal policy and related measures in an effort to promote the healthy development of basic education, and further promote the construction of socialist harmonious society in China.This paper consists of six chapters, and the main contents are described as follows:Chapter One is Introduction. This chapter introduced the study background and the object of the paper, the literature review of basic education equality development at home and abroad, listed the logical structure and research methods and finally summarized the innovations and shortcomings of this paper.Chapter Two is theoretical analysis. First, from the perspective of economics, point out that basic education is a range of private goods and public goods, is quasi-public goods. Second, the paper said that basic education services should be mainly supplied by government. Finally, according to China's reality, points out minimum level principle of basic educations service.Chapter Three is the status of basic education services in China. This chapter provides an overview of basic education services, points out there have serious disparities in basic education services between regionals, provinces, cities, urban and rural areas.Chapter Four is introducing the reasons of the basic education services' inequality, points out fiscal capacities differences is an important reason, and said that unreasonable transfer system increased the level of inequality, last concluded that spillovers of basic education make local government reducing the supply of basic education services;Chapter Five is introducing the equalization process of basic education services in developed countries. This chapter lists the United States, Germany and Japan, shown there efforts to eliminate the disparities, given the inspiration of fiscal systems and support measures to China.Chapter Six is given recommendation promotion of basic education services. On the basis of the previous chapters, these chapters gives advise for improve the equalization of basic education service, include clearing governments'roles, reforming fiscal transfer system, building performance appraisal systems and strengthen fiscal supervision.