The Scale And Structure Of Fiscal Expenditure On Education In Henan Province

China has vast territory, there are 34 provincial-level administrative units, the development situation of each region are not the same, there are more or less gaps. Development of each province's financial education expenditure is not so balanced, so the research on the regional financial education expenditure is very necessary. This paper takes the financial education expenditure in Henan Province as the research object, takes the public goods theory, public choice theory, education finance, fiscal expenditure theory and fairness and efficiency theory as the theoretical foundation, the scale and structure of fiscal education expenditure in Henan province(including the use structure, level structure, regional structure)are analyzed with the data.Through the analysis of relevant data from 2007 to 2013, the author finds that finance expenditure on education has made considerable progress in Henan province. Henan province's fiscal education expenditure at this stage, however there are certain deficiencies and imbalances, and the impact of these deficiencies and imbalances that cannot be ignored, so the optimization and adjustment is needed.Total fiscal expenditure of Henan province compared with the whole country is not the most, but the relative ranking is close to the top, however, the per capita fiscal expenditure ranked at the bottom of the league, of course, the per capita fiscal education expenditure is the same. So, Henan province fiscal education expenditure is insufficient and can not meet the huge population in our province education funding requirements, the per capita share of fiscal expenditure on education is very little. From the analysis of the relative scale, the absolute scale and the per capita data, it is not difficult to find that the scale of fiscal education expenditure in Henan province is insufficient. Similarly, structure of Henan fiscal expenditure on education is problematic. In the use structure of fiscal education expenditure in Henan Province, education infrastructure spending is too low, and the assistance funds in the education expenses occupy a large proportion of public expenditures, so there is imbalance in the use structure of fiscal education expenditure in Henan province. In the hierarchical structure of fiscal education expenditure in Henan Province, Henan province's investment in higher education is too high, but the investment in primary education and secondary education is low. As a result, basic education is in a relatively weak situation. The hierarchical structure of fiscal education expenditure in Henan province also has questions. In the regional structure of fiscal education expenditure in Henan Province, the fiscal education expenditure of the rural areas and the urban areas is very different. As a result, there is a huge gap in the development of education between the urban areas and the rural areas. In order to solve this problem, it is necessary to optimize the regional structure of fiscal education expenditure in Henan province.Many factors caused the the imbalance on finance education expenditure in Henan provincial, targeted optimization measures is around the corner. The author thinks that we should attract a variety of educational funds to meet the educational needs as far as possible and constantly improve the financial education expenditure. We should make reasonable adjustments to the education recurrent budget expenditures, education infrastructure expenditure and public funds, we should not waste the precious financial resources.For the fiscal education expenditure on primary, secondary and higher education, we should change the situation of "emphasis on higher education and despise on primary education", we should seek for diversify investment and make reasonable adjustments. We should further intensify the support to rural education and reasonable regulate the education powers and property. In accordance with the relevant measures to improve regulation and fiscal expenditure on education in Henan province's role can only be played.