Shenyang Structural Optimization Of Fiscal Expenditure On Education

In recent years, Shenyang respond to a national policy of promoting the northeast old industrial base, and has made a few significant achievements in the industrial structure adjustment and urbanization development, but education development that compared with other deputy provincial city is relatively backward. Investigating its reason, the shortage of education fund is mainly influenced by the population structure, the population fiscal decentralization system, industrial structure, economic development level, fiscal decentralization degree, urbanization level and the other factors, that hinder the sustainable development of shenyang education. In a5 deputy provincial city , shenyang conditions in running primary school, junior school , the high vocational school and the ordinary school are all in a low level, and shenyang education funding in the proportion of GDP ranks only the ninth.In addition, the population structure and population size make a great change in shenyang in recent years and birth rates fall, that make education resources idle. The current financial education expenditure structure of shenyang city has optimized, but due to some problems that exist in urban and rural, regional and the level expenditure structure about shenyang education, it is necessary that the relevant government department issue some policies to ensure education expenditure structure optimization, to adapt to the development of economic society and the requirements of future completion. This paper, from the angel of financial education ,using for reference of the government function theory, financial expenditure theory, education economy theory, public choice theory and relative education finance theory, discuss some problems existing in the urban and rural, regional and hierarchical structure, on the base, getting countermeasures how to optimize shenyang fiscal education expenditure structure.This paper is divided into five parts, the first part is the introduction, mainly introducing the background paper, research objectives and significance of this paper; the second part analyze financial education spending in theory; the third part introduce the status of the financial education spending and its structure, and analyze all the conditions and advantages of shenyang financial education spending and its structure; the forth part analyze the problems that exist in shenyang financial education spending and its structure from the angle of the positivist; the fifth part use reference of the structure of fiscal education spending at home and abroad; the sixth part point out countermeasures and suggestions aiming at the problems existing in shenyang fiscal education spending structure.