Economic Analysis Of Fiscal Education Expenditure Policy

In recent years,human resource development through education begins to release a new round of human capital dividend.The importance of education is self-evident.Different education types have different ways and objectives of talent cultivation.At present,after the enrollment expansion of colleges and universities,the employment difficulties of college graduates are frequent,and the number of college graduates in 2018 has reached a new high,making the employment situation more and more serious.By contrast,professional education is in short supply.With the implementation of a series of national major strategies,such as Made in China 2025,the Belt and Road,Innovation-driven,high-quality technical skills are highly welcomed by the market,and the employment rate of career education has been rising steadily and surpassed undergraduate students for the first time in 2017.Moreover,with the introduction of the national policy of improving the treatment of skilled workers,the ea rnings of education graduates are becoming more and more substantial,and the education return gap between ordinary education and career education is gradually narrowing.The increasing prominence of Labour market structure raises questions about whether there is an excess of education and whether the development of ordinary education should be prioritised over professional education.Education products with quasi public product attributes,general education and vocational education both for economic and social development and to narrow the income gap and improve the status of the vulnerable groups has a significant role,the government has unshirkable responsibility for the development of the two and must bear the responsibility of the planning,management and development of two kinds of education,it's about fiscal expenditure policy,including how much government money,what is the mode,which the government,the effect of use of public funds,and other problems.Therefore,how to reasonably and effectively share the development cost of general vocational education is also the key problem to be solved by fiscal policy.Therefore,under the framework of public policy,this paper will try to make a comprehensive comparative analysis of the fiscal expenditure policy of general education and vocational education in China,in order to better explore the path to promote the coordinated development of the two kinds of education.Specifically,this article includes the following seven parts.The first chapter is the introduction,introduces the research background and significance of this paper,analyzes how to study the development of education and occupational education within the policy framework of public financial expenditure,points out the research methods used in the research process,summarizes the previous research results,and points out the direction for the research of this paper.The second chapter is the general analysis of ordinary education and professional education.First of all,it starts with the relevant concepts of education,and specifically involves their respective meanings,characteristics and internal systems.Then,the basic theories of financial support to the development of education are sorted out,including human capital theory,public product theory,endogenous growth theory and new public management theory.Then it further analyzes the economic and social effects of education fiscal expenditure.The third chapter is the reality check of ordinary education and professional education.Specifically,it includes five aspects:the development sequence of the two education systems since the reform and opening up,the comparison of fiscal expenditure scale and structure,the comparison of fiscal expenditure methods,the comparison of fiscal expenditure effect and the existing problems of the two education fiscal expenditure.Can from the above analysis of the current our country's professional education present situation of fiscal expenditure has an intuitive understanding,through the contrast can be obtained at the same time,general education and vocational education spending in many aspects,such as size,structure,method presents the unreasonable state,vocational education is still in the development of current education career,so as to create basis for policy recommendations section in this paper.The fourth chapter is the cost sharing mechanism of ordinary education and professional education.Firstly,the theoretical basis and practical needs of education cost sharing are introduced.Then the financial cost of education is calculated accordingly,and it is found that the financial cost of education is lower than that of education.Secondly,the paper analyzes the situation of education cost sharing system in China,and concludes that the current two kinds of education cost sharing systems look diversified but are in fact unitary.At last,it points out the problem of dividing the two kinds of education cost between government,individual and enterprise.The fifth chapter is the financial expenditure system of general education and vocational education.Firstly,this paper introduces the multi-game mechanism of fiscal expenditure on education caused by the difficulty in determining the attribute of public goods in education.Then it analyzes the possible loss of efficiency caused by game behavior.Finally,it points out the existing problems in the matching degree of authority and expenditure responsibility,transfer payment system and so on.The sixth chapter is the performance evaluation of financial expenditure in general education and vocational education.In this chapter,based on the principal-agent theory,we choose general education and vocational education,higher undergraduate and higher vocational colleges,ordinary high schools and secondary vocational schools as the evaluation objects.Based on the BCC model with variable returns to scale,we analyze it from the perspective of government financial input,personnel training,scientific research and school construction.The efficiency of general vocational education has been evaluated.It is found that the allocation efficiency of general vocational education resources in China is higher as a whole,but there is a certain gap between different types of education,and the allocation performance of vocational education resources is better than that of general education.The seventh chapter is the policy choice of improving our fiscal expenditure on education.Based on the above analysis,this chapter puts forward a series of policy suggestions to optimize the financial expenditure on general vocational education in China,including increasing the investment in Vocational education,adjusting the structure of financial expenditure on education,improving the mode of financial expenditure on education,promoting the rational sharing and compensation of educational costs,straightening out the system of financial expenditure on education,and improving financial education.Efficiency of expenditure.In this paper,a variety of research methods are synthesized to analyze the fiscal expenditure policy of general education and vocational education in China,including the combination of normative analysis and empirical analysis,qualitative analysis and quantitative analysis,literature research and data induction,horizontal comparison and vertical comparison.The innovation of this paper.First,the research perspective is new.Unlike previous studies in the field of education,which are limited to a single type of education,this paper makes a comprehensive and multi-angle comparison between general education and vocational education from the perspective of comparison,providing an important reference for optimizing the total amount and structure of fiscal expenditure on education and promoting the coordinated development of general education in China.Secondly,this paper uses econometric analysis method to analyze the effect of fiscal expenditure on general vocational education from the aspects of economic growth and industrial structure.With the help of software(EViews 8.0),the panel-data model and VAR vector autoregressive model are established.The empirical results show that the effect of vocational education expenditure is more significant,which provides a basis for formulating the development policy of Vocational Education in China.Thirdly,this paper uses the comparatively advanced efficiency measurement method(DEA)to measure and evaluate the financial expenditure efficiency of general education and vocational education,higher undergraduate and higher vocational education,ordinary high school and secondary vocational education,and to find problems by the result-oriented method,so as to open the performance evaluation in the field of general vocational education.Exhibition provides realistic support.