Study On Fiscal Education Expenditure Structure Of Jiangxi Province

As we all know, what brings to China after the reform and opening up made economic and social development difference, also can be found clearly reflects the inherent relationship between economic development and education development. the modern economy determines the development scale, speed and quality of education, and education at the same time, provides material guarantee strong talents for the construction of the state, whatever education also provide science and technology the power resource to the economic construction and social development.Education play a crucial role in the development of government financial expenditure, which reflects the responsibility of the government management and the development of education, on the other hand, it enhance our country’s education level and condition. In recent years, research on the financial input in education is closely watched by the academic circles, the total investment,how to broaden the investment channels and optimize the total financial education investment countermeasures among them in research is mostly focused. Although the total financial investment is closely related to the sustained and healthy development of education, to make full use of educational resources, a reasonable structure of fiscal expenditure on education is particularly important.The paper based on the human capital theory, education and public finance theory, discusses the importance of human capital in the economic development, the role of education in promoting the economic development and fiscal expenditure on education play what a important role in the development of education support. This paper, which is based on the actual data, using the method of quantitative, analysis the structure of fiscal expenditure on education of present situation in Jiangxi Province. Through the empirical analysis, the total financial expenditure on education in Jiangxi province is still insufficient, and the unreasonable of financial education expenditure structure restricts the development of education in Jiangxi province. The irrational structure embodied in three aspects: the gap between urban and rural education expenditure is too large, the financial education expenditure of each city is imbalanced; financial education expenditure structure of each level is inconsistent to the economic development; public funding for education of financial funds proportion is lower than the national average level.In view of the existing problems among the financial education expenditure structure in Jiangxi province, the structure of fiscal expenditure on education is imperative, based on the actual situation of Jiangxi Province, this paper put forward the policy recommendations for structural optimization: Based on the city development, narrow the gap between urban and rural education expenditure step by step; Balance the fiscal expenditure on education between 11 cities; Optimize the integration of each level on the education expenditure structure, also increase financial support to the occupation education; Made a adjustment to the structure of financial education expenditure.