Research On The System Of Fiscal Education Expenditure In China

Education is quasi public goods,private investment is insufficient,mainly by the government to provide.China's fiscal expenditure on education accounts for about 80%of the total expenditure on education.It is the most stable source of education expenditure in China and plays a fundamental role in the development of education.How to make the education expenditure scale and structure more reasonable,so that optimized the allocation of educational resources,to maximize efficiency,is to solve the contradiction between the lack of effective measures of education supply and demand of China's current expanding.In order to achieve the goal of education and achieve the government's duty of education,we need to further improve the system of education expenditure,education expenditure and investment constraints,which makes China the continuous development of education,improve the quality of education for all.This paper analyzes the present situation of educational expenditure and the results of educational output from two aspects of scale and structure of fiscal expenditure on education in China,and finds out the institutional causes of insufficient output.Using Institutional economics theory,quasi public product theory,externality theory and public choice theory,this paper puts forward the reform direction for the government's educational expenditure decision making optimization.At present,China's fiscal expenditure on education has many problems,such as insufficient expenditure and serious waste,the test of educational expenditure system caused by the flow of population and unequal distribution of educational resources.Detailed analysis of these problems,rural and western regions of the primary school and more dangerous facilities is obviously insufficient,need to strengthen the public primary school expenditure and expenditure for capital construction;personnel flow area changes brought the number of school-age children,the greatest impact is the primary school education,one is the backward rural areas to reduce the number of students,the school merged with dot the difficulty,on the other hand is the city receiving pressure,staff mobility increased expenditure difficulty,which requires to strengthen inter provincial transfer payment and payment subject up,in order to achieve the optimal allocation of educational expenditure;key schools at all levels especially in economically developed areas there are problems of blind expansion and high standard requirements,repeated construction waste of resources caused by the phenomenon,the need to strengthen the management,strengthen supervision;compulsory education in our country after the stage of maintenance At the same time,we should adjust the structure of educational expenditure and increase the scale of expenditure according to the diverse demands of society for education.In this paper,suggestions on improving the system of financial education expenditure in China,strengthen the education expenditure supervision,reasonable division of education expenditure and management responsibility,will cause the development of education into the performance evaluation,the political decision-making and economic decisions linked to officials,improve the degree of emphasis on education expenditure.The use of funds,and establish a good management system to guide the financial education expenditure in our country,so that all aspects of rules,so as to ensure the rational development of education expenditure in china.