Research On The Optimization Of Educational Fiscal Expenditure Structure

Education is the basic of a One-Hundred Year Strategy of a Nation.Education is an important way to strengthen a country and plays a decisive role in improving people’s quality,promoting people’s all-round development and social progress.The19 th National Congress of the Communist Party of China puts forward the goal of realizing the modernization of education and building a powerful country in education.China Education Modernization 2035 points out that education development must improve education quality,promote education equity and optimize education structure.The development of education not only needs sufficient financial guarantee,but also needs reasonable expenditure structure to promote the expenditure efficiency of education finance,so it is of great significance to study the optimization of expenditure structure of education finance.Firstly,based on the theory of public goods,human capital and the theory of endogenous economic growth,this paper discusses the role of education in promoting economic development.Secondly,by using the method of quantitative analysis,from the education of all types and at all levels,the structure of the regional differences and internal use three dimensions to the current situation of the education of fiscal expenditure structure of our country to conduct a comprehensive analysis,it can be seen that expenditure structure unreasonable problems,mainly reflected in: all kinds of education at all levels of fiscal expenditure and economic development level does not adapt,high school education,vocational education insufficient financial input;The imbalance of education expenditure among regions,the widening gap between urban and rural areas,and the uneven distribution of education funds in the eastern,central and western regions have resulted in the "central depression" situation.The use structure of education financial expenditure is not reasonable,and the proportion of higher education personnel expenditure is low.All these problems hinder the development of China’s education cause and affect the realization of education equity.Then,based on the current’s stage of economic development in our country,comparing different countries on average income stage of education,the change of the fiscal expenditure structure,draw lessons from Japan,South Korea,quickly enter the experience of high income countries,from Brazil,Argentina,falling into a "middleincome trap" teaching,to probe into the path of fiscal expenditure structure optimization of education in China.Then,through the construction of a fixed effect model,the contribution rate of education fiscal expenditure to regional economic development is estimated.It can be found that there are differences in the contribution rate of education at all levels.Compulsory education makes the largest contribution to economic growth,and the contribution rate gradually decreases with the improvement of education level.The contribution rate of educational fiscal expenditure at all levels also has regional differences.The output elasticity coefficient of preschool education and higher education is the highest in eastern China,that of senior high school education and vocational education is the highest in central China,and that of compulsory education is the highest in western China.Finally,according to the results of international experience and empirical analysis,the following suggestions are put forward: to coordinate educational expenditures at all levels and of all types to meet the needs of economic development;We should promote equity in education,promote balanced development of education among different regions,and narrow the gap between different regions and between urban and rural areas.Optimize the internal use structure and improve the use efficiency of educational financial funds;We will carry out trials of zero-based budgeting to prevent the structure of expenditures from solidifying.