| Compulsory education is the foundation and an important part of nationaleducation system. To promote its development is an inevitable choice to play theadvantages of China’s human resources, promote the construction of socialistmodernization. The balanced development of compulsory education is not onlyrelated to the level of personal education, but also related to common ascension of thewhole national quality and national prosperity. However, along with our countryeconomic development gap between urban and rural areas, the government’sinvestment and allocation of resources in the compulsory education has obvious gapbetween urban and rural regions, that will severely restricted the balanceddevelopment of compulsory education. Education fiscal policy is one of the effectivemeans to alleviate non-balanced allocation of urban and rural compulsory educationresources. Therefore, how to optimize the allocation of urban and rural compulsoryeducation resources becomes an important topic in the current education fiscal policyresearch.No matter from the public goods characteristic, social contribution or externaleffect, compulsory education has strong public goods nature. Therefore, thegovernment bears the primary responsibility to provide compulsory education. Basedon the public goods theory, public choice theory and fair education theory, this paperelaborates the realization mechanism of fiscal policy to promote urban and ruralcompulsory education resources balanced allocation. Under the fiscal decentralizationsystem in our country, the government strives to achieve the efficient allocation ofcompulsory education resources by flexibly using fiscal policy tools.In our current system of compulsory education management system, fiscal andtaxation systems and other environmental and economic environment, the coverage ofurban and rural compulsory education in China has gradually expand, the financialinvestment in compulsory education increased year by year, rural compulsoryeducation is gradually taken seriously. But in China, the resources allocation on urbanand rural compulsory education still has bias. The absolute difference primary andsecondary education funding is still large between urban and rural areas. Theconstruction quality, the number and quality of devices on the teaching of ruralschools is far from urban schools. That cannot meet the needs of students in ruralregions. In addition, due to the backward rural economy, its primary and secondaryschool conditions, staff treatment and other professional training has a certain gap,resulting in the number and quality of teachers in urban and rural areas presentingnon-equilibrium state. The loss of good teachers in rural areas seriously affected therural teaching quality of compulsory education.In this situation, this paper explores the cause of unbalanced allocating urban andrural compulsory education resources. From the perspective of fiscal and taxationsystems, economic development, and policy system, this paper analyzes urban andrural education funds, teachers, and school conditions by using the data of31 provinces of our country from2003to2011. Panel data regression analysis showedthat: in China’s real economy and system environment, the rational allocation offinance between governments and increasing the income of local government canpromote the development of the urban and rural compulsory education resources. Andthe governance and financial power does not match which leading to the localgovernment cannot effectively play to its functions, unable to make the financialcapital into material resources, human resources effectively. The influence ofcompulsory education caused by income gap between urban and rural areas graduallyattach great importance by the government. The government increases financial inputin compulsory education, but how to make this part financial fund into materialresources and financial resources effectively e is still an important problem. Theimprovement of urbanization level is helpful to increase inputs of rural compulsoryeducation financial resources, material resources, but the existence of the dualstructure between urban and rural areas still can’t solve the problem of rural teachers.All in all, under the existing fiscal system in our country, how to make financial fundeffectively into material resources and human resources is the key.How to effectivelysolve the problem of funds utilization, implement compulsory education resourcessupplying in place, how to solve the problem of rural teachers’ treatment, attract morehigh-quality talent service rural compulsory education is fundamental to solve thebalanced urban and rural compulsory education resources allocation.Foreign stones may serve to polish domestic jade. Drawing on the successfulexperience of Japan, the United States and other countries, foreign compulsoryeducation balanced development between urban and rural areas has obtained the goodeffect. It provides valuable experience for our country, mainly includes, to establish agood mechanism for ensuring adequate funding for education, to conduct effectivecompensation policy for rural and vulnerable groups, to unify treatment of urban andrural teachers, to give rural teachers’ extra subsidies; to protect the rights of Chinesecitizens receiving equal education opportunity by legislation.To explore the issue, focusing on rural areas and disadvantaged groups equitableaccess to compulsory education is the basic idea to narrow the gap between urban andrural compulsory education. Correspondingly fiscal policy orientation is to soundcompulsory education fiscal system and to improve fiscal policy implementationenvironment, to sound budgetary policy and to promote the rational allocation ofbudget funds; to increase financial investment in rural compulsory education and topromote fair allocation of resources in urban and rural areas; to develop financialincentives and to promote the rational flow of human resources between urban andrural areas; to sound supporting system and to guarantee the effective implementationof fiscal policy. |
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