| The state’s concern for education has increased year by year since the resumption of the college entrance examination on October 21,1977.As the saying goes,"a hundred years of planning,education-oriented",the national attention has led to an increase in the number of college graduates,but in 2000,after college graduates did not have the national employment assistance policy to fully choose their own jobs,solving the employment of college graduates has become one of the current employment problems.In order to effectively solve the employment problems of college graduates,China has introduced a series of fiscal preferential policies.For the purpose of guiding enterprises to recruit university students,give enterprises various financial preferential measures,encourage college graduates to innovate and start businesses to solve employment,and encourage all enterprises to start employment.The implementation of these policies has played a role in the employment of college graduates and has also promoted economic development.But in fact,the current fiscal policy to support the employment of college graduates has shown some deficiencies,which can no longer meet the actual situation in China.The government should further improve existing policies,strengthen policy effectiveness,and provide more jobs.The article starts with the introduction of employment-related theories,collects and sorts out the fiscal policies related to the employment of college graduates,finds the indicators that affect the employment of college graduates,and uses the data of nearly 15 years for empirical analysis.The results show that the rankings affecting the employment of college graduates are economic development.College education expenditure,social security and employment expenditure,college R&D expenditure.According to the results analysis,in order to quickly improve the employment rate of college graduates in the short term,it is necessary to further increase the investment in education funds,social security and employment in the financial expenditure arrangement.However,in the long run,the impact of economic development on the employment rate of college graduates is only maximum.Based on theoretical and empirical analysis,it is found that the current fiscal policy to promote college graduates employment has a small scale of fiscal expenditures to promote college graduates employment,low efficiency in designing andimplementing relevant tax policies,imperfect social security system for college graduates employment,and fiscal policy effects to support college graduates entrepreneurship.Poor and other issues.The existence of these problems has largely restricted and hindered the exertion of the employment-related fiscal policies of college graduates,and it has not been able to alleviate the current severe employment situation of college graduates.In this regard,we must pay attention to the macro-control function of fiscal policy,promote economic development through fiscal policy,increase relevant fiscal expenditures,improve the employment tax policy for college graduates,plan for college graduates entrepreneurial subsidies for a long time,and focus on linkage with other policies to promote Chinese economy and the employment of college graduates is developing simultaneously. |