Research On The Desirability Of Responsibility Division Of Compulsory Education Expenditure In China

Compulsory education plays an important role in the development of economy and society in our country.The important position of compulsory education and the public characteristics determine that the government undertakes the expenditure responsibility in compulsory education.The division of intergovernmental compulsory education expenditure responsibility is the core content of the compulsory education financial system.Whether the responsibility division of intergovernmental compulsory education expenditure is in line with the intention of fairness and efficiency,is related to the financial support of compulsory education and compulsory education development model.China has been pursuing efficiency oriented expenditure responsibility mode,most expenditure responsibilities fell into the grassroots government with information superiority.As a typical public product,the compulsory education expenditure responsibility mostly fell on the county and township governments.Due to lacking of financial resources,it is difficult for grassroots government to bear the corresponding expenditure responsibility,not only affects the quality of compulsory education,but also unfavorable to the balanced development of compulsory education in China.Based on the theory of public goods,the theory of fiscal decentralization,the theory of principal-agent and the theory of fiscal system,this paper reviews the evolution of the responsibility of compulsory education expenditure in China,analyzes the present situation of the responsibility of compulsory education expenditure.In a fair and efficiency evaluation standard,this paper uses the DEA model to study the efficiency of the expenditure of the compulsory education in the past ten years.The results show that the overall compulsory education expenditure is of high efficiency,but the regional gap should not be underestimated.The paper analyzes 31 provinces in 2015 with the index of human resources,material resources and financial resources,and finds out that the gap between compulsory education investment in the region is large leading to the unbalanced development of compulsory education and the problem of school choice.To solve the problems existed,this paper this paper analyzes the differences between the division of powers in the fiscal system,such as the ambiguity of the delineation of the rights and responsibilities,the incompatibility of the expenditure and the incompatibility of the duties,the lack of expenditure and the financial resources.Based on foreign experience,this paper put forward the idea as well as matched solution to realize the desirable intergovernmental expenditure responsibility of compulsory education,trying to realize the transformation of government compulsory the education expenditure responsibility from efficiency oriented to fairness oriented.