| The grass-roots government is the main body that provides basic public services such as basic education in China.There has been a long-standing problem of unequal financial resources and power.After the implementation of the county-based fiscal co-ordination system in 2001,the main body responsible for basic education has become a county-level government.The requirements of the Outline of the National Medium-and Long-term Education Reform and Development Plan(2010-2020)for the development of basic education in China are to meet the needs of the people to receive more fair and higher-quality education.The Nineteenth National Congress of the Communist Party of China proposed that "highly value rural compulsory education...and strive to ensure that every child can enjoy a fair and quality education." The most important strategic goal of basic education is to implement regional education equality.The premise that this goal can be successfully achieved is to find the main factors that currently hinder equality in basic education and break through the obstacles.One of the most important factors affecting the development of basic education in China is the financial system of basic education,which is also the basic condition for guaranteeing the development of education and promoting educational equity.It can be found that one of the necessary conditions to realize the "Chinese Dream",which is mainly about the prosperity of the country,the rejuvenation of the nation,and the happiness of the people,is the development of basic education.With the current downward pressure on the economy,the slowdown of the country's economic development,and the government's efforts to build a "well-off" society,the government's fiscal system measures need to be implemented in a more targeted manner.So the research on the effect of the county financial co-ordination system and the current situation of the supply of basic education in the county level has important practical research significance..This paper uses the county-level data of Shandong Province from 2002 to 2016 to study the overall and regional impact of county-level fiscal decentralization on the supply of basic education,analyzes the gap in supply of basic education at the county level through the Theil index,and uses a panel data model Empirical analysis of the causes.The results show that for county-level areas,there is a certain gap in the supply of basic education between low-income areas and high-and middle-income areas.The improvement of fiscal decentralization is not conducive to the construction of basic education at the county level,but autonomous allocation of financial education resources by county governments The expansion of power is conducive to improving the supply of basic education.In the second chapter,the paper analyzes and defines the basic concepts of county-wide fiscal system and basic education,and expounds the theory of public goods,public finance theory,traditional fiscal decentralization theory and follow-up development theory.Laying the foundation for research.When analyzing the supply of basic education in this article,the main indicator is fiscal basic education expenditure.The third chapter describes the overall fiscal expenditure and basic education supply,and describes the overall fiscal decentralization system and fiscal basic education expenditure of the county in Shandong Province by analyzing the growth rate of fiscal expenditure,the proportion of fiscal expenditure in public fiscal expenditure,and GDP.The current development status of the county summarizes the characteristics of the county-level unified fiscal decentralization system and fiscal basic education expenditures in Shandong Province at the current stage: Shandong's overall fiscal expenditures and fiscal basic education expenditures grew faster in the initial stage,but slowed down in the later stages,and the scale further increased.The scope for expansion is limited,and the development of overall fiscal expenditure has stabilized;the proportion of basic education in finance has changed little,and future development needs to focus on the quality of basic education supply.The shortcomings are: the gap in fiscal expenditure between county-level governments with large economic strength gaps,and the need for higher-level governments to continue to support basic education in poor areas.Chapters 4 and 5 use the county-level areas of Shandong Province as the research target to make an empirical analysis of the gap and supply of basic education,using relevant indicators such as fiscal expenditure.First,in fourth chapter,we analyze the 33 county-level regions as a sample to construct an evaluation index system for fiscal basic education expenditure gaps,and use the Theil index and its good decomposability to calculate the fiscal basic education expenditure gaps in different time periods.Evaluate policies at different time periods.The results show that the fiscal basic education expenditure of county-level areas in Shandong Province does have a significant gap between different income regions,and there are also significant gaps in counties and regions with high-and low-level fiscal revenues,twice in 2006 and 2013.Major education reforms have only improved the gap between middle-income county-level regions,and have no obvious effect on high-income and low-income regions.The fifth Chapter uses panel-related data to build a panel data model,regression analysis of the impact of fiscal decentralization on the supply of basic education,while setting dummy variables to compare the differences between the three sample groups,to find out the reasons affecting regional basic education supply.First of all,for the entire sample,the increase in fiscal decentralization will have a negative effect on the supply of basic education at the county level;however,in the fine-grained fiscal decentralization of basic education,the county-level government receives the right to allocate financial education resources independently.The positive impact of the increase.For low-income regions,insufficient investment in basic education finance is the main reason for the backward supply of basic education.Finally,based on the empirical analysis above,we propose policy suggestions to reduce the gap in the supply of basic education in county-level areas of Shandong Province from the perspective of fiscal decentralization:(1)The county-level unified financial system will be developed toward the provincial level,and the provincial government will be strengthened.(2)Properly increase the power of county-level governments based on the provincial overall planning system to increase the efficiency of basic education supply and reduce regional education gaps;(3)Optimize the supply structure of public goods for basic education(4)Improve the foundation of county-level governments Education finance. |
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