Vertical Fiscal Imbalance Of Compulsory Education And Rectification

Education development has been the main power of national economic development, the rejuvenation of nation. As an important part of the education in our country, the development of the Compulsory education plays a basic role. Raising quality level of national compulsory education have become completely responsibility and the duty of government entities at all levels. But not least, compulsory education in the process of development, there are still some problems, especially vertical financial imbalances of compulsory education problem is more prominent. In the reform of the system before, on the one hand, because our country local government finance income has been higher than the central government financial income, on the other hand because the local government to the maximum meet local residents compulsory education needs, so at that time compulsory education is mainly based on the local government. But since the system reform, the central government gradually began to focus on the national finance income, property up layer upon layer, the local government financial income for compulsory education expenditure is limited. "Compulsory Education Law" revised in 2006 clearly states the implementation of compulsory education in the State Council, co-ordination of local government, county government based management system, once again clearly definites powers and expenditure responsibilities of compulsory education are mainly undertook by the local government, there is mismatching between expenditure responsibilities and its own revenues, the central government gives a large number of subsidies for compulsory education by transfer payments. Nevertheless, because the current compulsory education transfer payment system is imperfect, the target is not clear, it is difficult to effectively resolve vertical fiscal imbalance of compulsory education, and can not fundamentally ease the local grass-roots pressure on government expenditure of compulsory education, the result is bound to affect level of quality of compulsory education in backward areas so that further expansion of compulsory education imbalance. Therefore, reasonably definiting decision-making authorities of compulsory education at all levels of the government, improving the center of gravity of compulsory education, standarding transfer payment of compulsory education, solving vertical fiscal imbalance of compulsory education have important practical research significance.Looking at compulsory education funding situation of other countries, in general, high level of government invests in compulsory education a larger effort. In recent years, our government is aware of the vertical fiscal imbalance of compulsory education, increase financial investment in compulsory education by general or special transfer payments, and try to find the fundamental solution to the grass-roots problem of inadequate government funds for compulsory education. This paper analyzes the vertical fiscal imbalance in China's compulsory education status and causes of vertical fiscal imbalance, on the basis of the existing theory in vertical fiscal imbalance, learns from management experience of other countries, from the compulsory education decision-making authorities, financial resources and transfer payments and so on, raise policy recommendations of vertical fiscal imbalance in China's compulsory education. The article includes the following five parts:Chapter 1 IntroductionThis part of this paper mainly introduces the background and significance, review at home and abroad, introduces the research framework and research methods, this paper put forward the innovation points and insufficient.Chapter 2 compulsory education vertical financial imbalance basic theory analysisThis section describes the related concepts of financial imbalance, the comparison and analysis the difference of the vertical and crosswise financial imbalance in compulsory education, anddefinte the vertical financial imbalances, and then introduce decision-making authorities and financial protection of compulsory education from fiscal decentralization.Chapter 3 the current situation and reasons about vertical financial imbalances of compulsory educationThis part use empirical analysis and contrast analysis, describe the central and local government funds for compulsory education, reflect the situation of vertical fiscal imbalance of compulsory education, and analyze the specific reasons for vertical fiscal imbalance of our country compulsory education. Chapter 4 international experiences and references of rectifying compulsory education vertical financial imbalancesThis section analyzes the United States, South Korea. Japan compulsory education vertical financial management system from compulsory education personnel, sources of funds and transfer payment, and summarize valuable experience and reference for solving compulsory education vertical financial imbalances.Chapter 5 compulsory education to solve the longitudinal financial imbalances policy analysisThis part bases on the vertical financial imbalances situation and reasons of our country compulsory education vertical financial imbalances, combines international experience, put forward to suggestions of compulsory education vertical financial imbalances from decision-making authorities division, transfer payment, laws and regulations and relevant measures.