Research Of Fiscal Expenditure Structure Of Educational Hierarchy In China

With the economic growth and the implementation of the strategy of "invigorating China through science,technology and education" and "strengthening the nation through human resource development",the total amount of China's fiscal expenditure on education has increased year by year.And it had achieved the target of fiscal education funding accounted for 4% of GDP in 2012.However,there are still many problems in the expenditure of financial education in the background of large population and unbalanced regional development in China.On one hand,the use of educational funds is inefficient,and the uneven allocation of fiscal education funding on educational hierarchies.The fiscal expenditure on basic education,especially pre-primary education,is insufficient,while the proportion of tertiary education is excessive.On the other hand,there are structural contradictions between supply and demand at all levels of education: High demand of pre-primary education is not met because of the inadequacy of government investment in pre-primary education.The supply and demand of upper-secondary education is unbalanced.The unemployment of some college graduates and the high quality demand of tertiary education is not met,and so on.In order to ensure the long-term and healthy development of education,society and economy in China,the expenditure of financial education needs to achieve the transformation from quantity growth to quality growth under the stability of total amount of fiscal expenditure on education.The research is based on the subject——the fiscal expenditure structure of educational hierarchy in China.Focusing on the inside of the education system,to analysis the unreasonableness of the proportion of financial education funding of all educational hierarchy.Firstly,the paper studies the current situation and problems of fiscal expenditure on education hierarchy in China by using the relevant statistical data of China Statistical Yearbook,China Educational Statistics Yearbook,China Educational finance Statistical Yearbook,and National Bureau of Statistics website.According to the data published by UNESCO and the World Bank to explore the situation of financial education expenditure of different countries.And then using the statistical software to establish the empirical model of panel data of the financial education expenditure of 23 countries from 2005 to 2011,to explore the correlation among the proportion of financial education expenditure of all educational hierarchy,the level of economic development and government financial resources.Bringing the data of economic and financial resources in China into the model to get the international experience value,and to be compared with the actual value of fiscal expenditure on education in China,which will be used to assisted the analysis of problems in China.Secondly,analyzing the reasons for the unreasonableness of fiscal expenditure structure of educational hierarchy from fiscal decentralization system,the lack of laws and the absence of the government.Finally,to put forward suggestions of optimizing the hierarchical structure of financial education expenditure in China.