Analysis Of Fiscal Expenditure Of Chinese Rural Compulsory Education

Along with the high-speed development of knowledge in the information age,countries pay more attention to how to choose and implement the strategy of education,and increasingly attach more and more importance to cultivate the national spirit and cultural connotation about respecting for teachers and education and making improvements.In the new era,under the new economic situation,how to improve the quality of education to cultivate more talents who can adapt to the development of the new society is the key to achieve significant developments of our country economy in the further.Paying attention to the development of basic education is the important responsibilities of a country at any time.After the year 2006,with the revision and implementation of it,the compulsory education has entered a new stage of development.After that,compulsory education becomes public goods in the legal sense.At this time,with the reform of education's fiscal system deepened,the financial expenditure of compulsory education growing constantly,and we have basically set up a reasonable financial system of compulsory education.But the current development of compulsory education,particularly the development of the rural compulsory education,which development level and the quality are still low and exist many problems,such as,the lack of fiscal inputs,unstable growth,unreasonable structure,low service efficiency of funds,and so on.So,it's quite more important to clarify the responsibilities of central government and local government and reduce the overweight financial burden of local government.And this paper is based on this to research the development of compulsory education in China also studied.This paper consists of six parts altogether.The first part is the introduction,that the main purpose of it is to introduce the research background and the significance of selected topic,the foreign and domestic literature review which refers in this paper,research methods which used in and research content,and innovations and deficiency contains innovations and deficiency of this article.The second part introduce the theoretical basis of the research of the fiscal expenditure of rural compulsory education,mainly including public goods theory,externality theory and public choice theory.The third part is the present situation of the rural compulsory education's fiscal spending,including its absolute size,relative size,macrostructure and microstructure of expenditure.The fourth part analysis the problems existing in the development of rural compulsory education and the reasons of those problems,which mainly includes: the fiscal expenditure insufficiency,the total expenditure being unstable,unreasonable structure of supply and spending,unreasonable use of public expenditure,financial expenditure management to be perfect,and the causes of these problems mainly include: the heavy local fiscal burden,neglecting the development of the primary and secondary schools private people build,unreasonable financial management system of compulsory education,the unreasonable concept of promotion system and ineffective supervision of fiscal spending.The fifth part on the basis of the previous analysis puts forward policy suggestions to perfect the rural compulsory education fiscal spending,including: completing the fiscal management system of compulsory education,paying more attention to the diversification of education funding sources,balancing the microstructure,adjusting the examinational mechanism,strengthening the supervision.Finally,the conclusion part summarizes the main points and the main contents of the article,and points out that still existing problems and the insufficiency in research.