Research On Financial Adequacy Of County Compulsory Education

China's lack of financial appropriation in compulsory education has always been a hot issue of social concern.The Nineteenth National Congress of the Communist Party of China clearly put forward the idea of "promoting the integration of urban and rural compulsory education".At the first session of the 13 th National People's Congress,it put forward the idea of "striving to make every child enjoy fair and quality education" to solve the problem of unbalanced and inadequate development of education.However,there is no consensus on the clear definition of adequate appropriation.The current fiscal policy of compulsory education focuses on guaranteeing fair educational opportunities and educational process,and pays less attention to educational outcomes.As a result,even schools enjoying adequate and similar financial allocations for per capita education still have significant differences in teaching quality and educational outcomes.This paper holds that it is meaningless to pay attention to the amount of financial allocation without considering the educational results.Therefore,it is necessary to combine the results of education with financial allocation,so as to achieve the minimum cost of the setting t level of educational results as the basis of financial allocation for primary and secondary schools.This paper mainly includes five parts.The introduction part includes the background and significance of this paper,and systematically summarizes the existing literature.On this basis,it briefly introduces the research ideas,research contents,research methods and innovation points of this paper.Chapter I is the theoretical basis of the adequacy of financial allocation for compulsory education.It defines three concepts: compulsory education in the county,compulsory education financial allocation and compulsory education financial allocation adequacy.Then it introduces the emergence and development of adequacy theory,introduces the existing methods of adequacy measurement,and introduces the methods and why we choose two methods from them.Chapter II and Chapter III are empirical analysis,using data envelopment analysis and cost function method respectively,to estimate the minimum cost to reach the current level,the qualified and excellent standards set by education departments for 51 primary schools in County B,and compares it with the existing financial allocation for education,analyses the adequacy of the current financial allocation for compulsory education in County B.The result shows that the level of financial allocation for compulsory education in County B is generally high,but it is not distributed appropriate.There are not only schools with excessive financial allocation,which waste a lot of resources,but also schools with insufficient financial allocation,which cannot meet the excellent standards.Chapter IV is the conclusion and policy suggestions.Combining with the empirical results of Chapters II and III,it draws three conclusions: the level of financial allocation for compulsory education in County B is relatively high,but it needs more allocation to reach the standard;Environmental factors have an important impact on the cost of adequacy,and inefficiency causes serious waste of resources.On this basis,it puts forward three policy suggestions: improving the financial guarantee mechanism of compulsory education,determining the standard of financial allocation based on the adequacy cost,paying attention to improving the efficiency of the use of compulsory education resources,and implementing performance accountability.