Research Status Financial Investment In Pre-school Education In The County And Township Levels Of Government Shared Responsibility

In our nation, the management system of "regarding county as principle" in the field of pre-school education delegates the responsibility for the development of pre-school education to the governments on county and township level,thus placing heavy financial burden on the governments.However, different governments perform quite differently in fiscal responsibility shares for pre-school education due to economic level differences and other factors.This paper is focused on the fiscal responsibility shares for pre-school education of the governments on county and township level.We will come to empirical studies on the current situation of fiscal responsibility shares for pre-school education of the governments on county and township level in Jiangsu province through both theoretical analysis and spot investigation.Furthermore, influencing factors are studied and policy suggestions are made.This paper mainly includes the following four parts:The first chapter:The theoretical bases and background of the study are introduced.In fact,these theoretical bases include the public goods theory.cost-sharing theory,symmetrical theory of educational affairs responsibilities with government finances.As to the research background, domestic whole situation, present situation of Jiangsu Province and the international experience of members of OECD are presented respectively revolving pre-school intergovernmental fiscal responsibility shares problem.The second chapter:The comparison and empirical studies of fiscal responsibility shares situation in three typical counties of Jiangsu Province are made.Research shows that G County, where the government takes the lead and the township follows up, presents the "county as principle" characteristics.R County presents the "county and township’s sharing the responsibility" characteristics from both special expenditure and fiscal expenditure structure.Z County.whose financial system claims territorial management and belongs to county and township levels,builds the institutional framework on the basis of its "township as principle" form.The sharing characteristics of three places differ significantly from the three aspects:responsibility subject, expenditure structure and sharing power.But there are some similarities in the management system and trend of fiscal responsibility shares meanwhile.The third chapter:The reasons that influence fiscal responsibility shares for pre-school education of the governments on county and township level are analyzed from three aspects. Condition factors involves in the economy and finance; institutional factors involves in the system and relationship;subjective factors involves in the understanding and target.Condition factor is the basis while subjective factor is the key and institutional factor is the core.The three factors work together and play with varying degrees of functionality in different regions’fiscal responsibility shares.The fourth chapter:Based on the interpretation of the factors,the researcher makes policy recommendations from three link by link parts of the sharing principles,sharing ideas and guarantee condition to try to set up systematic and reasonable division in the fiscal responsibility between the two levels of governments.