The Study On The Division Of Intergovermental Expenditure Responsibilities For The Compulsory Educaton In China

Correctly handling the intergovernmental fiscal relations do good to improve the level of macroeconomic management, to maintain sustained economic and social development, and to enhance national cohesion. The division of intergovernmental expenditure responsibilities is the logical starting point for intergovernmental fiscal relations, and explicit division of intergovernmental expenditure responsibilities is an important way to handle the intergovernmental fiscal relations correctly, which not only will help to ensure the effective implementation of the supply costs of public services, but also be conducive to division the intergovernmental fiscal revenue scientifically, which can ensure the effective operation of the financial system. The division of intergovernmental expenditure responsibilities for compulsory education is an important part of the division of intergovernmental expenditure responsibilities, and the special status of compulsory education in the economic and social development reinforce its importance in the division of intergovernmental expenditure responsibilities. Reasonable division of intergovernmental expenditure responsibilities for the compulsory education is an integral part of the intergovernmental fiscal relations, and it’s the prerequisite and basis for the effective implementation of the protection of funds for compulsory education, moreover, it’s an important guarantee to improve the overall level of development of compulsory education.On the basis of reviewing the relevant theories and the history of compulsory education finance system in China, the paper focuses on the status of the division of intergovernmental expenditure responsibilities for compulsory education in China, and analyses the results of the division of intergovernmental expenditure responsibilities for compulsory education empirically. Aiming at the problems of the division of intergovernmental expenditure responsibilities for compulsory education, the paper tries to raise the general ideas and concrete plans for the division of intergovernmental expenditure responsibilities for compulsory education in China on the basis of learning from the mature market economic countries’experiences. The main conclusions drawn in this paper include the following aspects:First, since the implementation of the guarantee mechanism of rural compulsory education funds, the investment responsibilities of the compulsory education funds of governments at all levels have been clear gradually, and the division of intergovernmental expenditure responsibilities for compulsory education has been more and more specific. But there are still some problems in the division of intergovernmental expenditure responsibilities for compulsory education, for example a low level of the relevant provisions of the law, the mismatching between the expenditure responsibilities of county government and its fiscal capacity, and non-specific provisions of central and provincial governments’expenditure responsibilities, etc.Second, the paper puts forward the basic principles of division of intergovernmental expenditure responsibilities for compulsory education, such as combining the benefit principle and the efficiency principle, matching the fiscal capacity and expenditure responsibilities and legalization principle. On these bases, the paper gives the general ideas and concrete plans for the division of intergovernmental expenditure responsibilities for compulsory education in China, so as to divide intergovernmental expenditure responsibilities of every items of compulsory education clearly. What’s more, the paper gives some suggestions of matched measures, for example, specific recommendations, such as making laws of intergovernmental expenditure responsibilities for compulsory education explicitly, optimizing fiscal expenditure structure of local governments, adjusting the system of governments’achievement assessment.