Fiscal Policies Research Of Preschool Education Under The Background Of Comprehensive Two Child Policy

It is universally acknowledged that preschool education is fundamental to national education.It matters to the development of the country and every individual that a perfect preschool education system is established and premium quality of preschool education is provided.Though,in recent years,more and more attention has been paid to the development of preschool education,compared with compulsory education and higher education,the investment for preschool education given by government is still insufficient,in which made the development of preschool education inadequate thus it remains the weak link to the whole education system.Therefore,this paper provides some suggestions to improve the development of preschool education for Guangzhou city,which combined with the“universal two-child policy ”with reality in Guangzhou city and learnt from some developed countries.The following problems are found during the research: Firstly,basically speaking,the quantity of preschool education meets the current needs while there is the lack of quality and asymmetric distribution in preschool education;Secondly,there is uneven development between public and private kindergartens;Thirdly,the cost-sharing and operation guarantee mechanism are to be improved;Fourthly,a guarantee mechanism system of talents supply is not perfect.Meanwhile,with the background of “two-child policy,the current preschool resources hardly can meet the growing needs from newborns.The financial ability of local government has been weakened by the implementation of replacing business with VAT policy therefore the investment on preschool education from government has been reduced.Several corresponding suggestions for the above problems has been given by the writer: To begin with,guarantee the stability and growth of preschool education funds in the form of law;Secondly,in view of the “quasi” public goods character of preschool education,the“government-sponsored” preschool education model should be established and more investment should be put into the development of preschool education;Thirdly,the PPP project and “Preschool education charity fund” should be introduced to strengthen the weakened local financial ability caused by “replacing business with value added tax” policy;Last but not least,we should optimize the structure of fiscal investment,innovate the way of financial investment and pay attention to the performance of financial input in order to improve the efficiency and fairness of financial capital,and promote the balanced,coordinated and orderly development of preschool education.Under the guidance of current problems and combining with the reality,the writer believes that with the implementation of the above measurements,the preschool education of Guangzhou city will achieve an ideal result and provides certain reference for other cities and even national preschool education development.