Research On The Legal System Of Compulsory Education Fiscal Transfer Payment

As a kind of pure public goods, compulsory education has strong spillover, which can bring benefit to the whole society, then contribute to the progress of nation. The government plays a very important role in popularizing compulsory education, improving the utilization efficiency of education resources and realizing the equal compulsory education. However, under the current system of compulsory education finance, a lot of problems still exist, such as serious shortage in parts of the compulsory education funds; educational resources allocation efficiency is not high; the widening gap between the allocation of school resources between urban and rural areas. The main reason for these problems is the asymmetry of financial resources and compulsory education responsibility in all levels of government, the central and provincial governments focus on the main financial resources, but the smaller compulsory education financial responsibility; the county government financial weakness, but bearing the main responsibility for compulsory education. The way to solve the asymmetry of responsibility and financial resource at all levels of government is improving the legal system of compulsory education financial transfer payment.There are various problems in our current legal system of compulsory education financial transfer payment:relevant laws and regulations are not perfect; the division of responsibilities that should be undertaken by all levels of government is not clear; The calculation of compulsory education financial transfer payment funds without legal and scientific standard; Compulsory education financial transfer payment funds lack of legal regulations and supervision. Have the whole world in view, Japan, the United States, France and Germany, all established a perfect legal system in the compulsory education financial transfer payment, in the form of law to guarantee the effective operation of compulsory education funds, to establish and improve China’s compulsory education financial transfer payment legal system has guiding significance. Through the analysis of the compulsory education of these countries legal system of fiscal transfer payment and then combined with the specific situation of compulsory education financial transfer payment to improve the legal system:strengthening of the compulsory education financial transfer payment legislation; perfecting the relevant laws and regulations; dividing the responsibility of the governments at all levels on compulsory education financial transfer payment clearly; improving the compulsory education financial transfer payment of funds allocation and measure management; strengthening the compulsory education financial transfer payment legal norms and supervision.