| The division of compulsory education power and expenditure responsibility among governments is an important reform content of China's education management system,and it is also one of the areas that the State Council requires to prioritize the reform of the division of government affairs and expenditures.In 2018,the State Council issued the Notice on the Reform Plan for the Division of Central and Local Common Financial Accounts and Expenditure Responsibilities in the Basic Public Service Field,and incorporated compulsory education services into the central financial affairs of the central government.The expenditure responsibility is shared by the central government according to the project and proportionally..At present,China's compulsory education is developing rapidly.However,in the operation,the grassroots government has reflected that the original division pattern is unreasonable,resulting in the expenditure offside being ?offside,misplaced,and dislocated?.The local government's financial pressure is too large,causing the grassroots government to ?wait and see.? It is necessary to "think the relationship between the ideological and government compulsory education expenditure responsibilities and the financial security capacity." To this end,this paper takes the division of compulsory education power and expenditure responsibility among Chinese government as the research object,and studies its historical logic,running status and existing problems,and tries to provide path follow-up and countermeasures for the reform and development of compulsory education in China.This paper comprehensively uses normative research and empirical analysis to study the division of compulsory education authority and expenditure responsibility among Chinese government.The core question to try to answer is ?whether the current division pattern is scientific?,?why is the current division pattern unscientific?,and ?how to divide in the future? Can be more scientific." According to the needs of the research,the chapters of this paper are arranged as follows: The introduction discusses the research background and significance,ideas and contents,methods and techniques,and research innovations of this paper.The first chapter is about the concept of literature review,power and expenditure responsibility.The definition and the theoretical basis of this paper;the second chapter combs the reform logic of China's compulsory education management system,and points out the main problems existing;the third chapter constructs the category framework of the compulsory education authority and expenditure responsibility division,and The analysis of the status quo of development;the fourth chapter is the matching measure of compulsory education expenditure responsibility and financial security ability;the fifth chapter is the introduction of useful experience of the compulsory education authority and expenditure responsibility of foreign developed countries;the sixth chapter is the optimization The approach and suggestion of the division of compulsory education affairs and expenditure responsibility in China.The definition of concept and the classification framework of compulsory education authority and expenditure responsibility are the semantic starting point of the full text.The power of the government is the power and responsibility of the government in accordance with the provisions of the national constitution,the attachment of government functions,and the management of the specific affairs of the state.The expenditure responsibility is the expenditure obligation and guarantee of the financial affairs that the government undertakes to perform its functions.According to the institutional responsibilities of the education department,the power allocation of educational affairs,and the expenditure structure of financial funds,the government compulsory education authority and expenditure responsibility are divided into education administration,school fund management,education and teaching research and guidance.Among them,education administration is divided into four categories of powers and expenditures: planning layout,school conditions,school behavior norms,and teaching content management.School fund management is divided into personnel fund management,capital construction fund management,student fund management,and teaching material management.Four types of powers and expenditures;education and teaching research and guidance are divided into three categories of powers and expenditures: education and teaching research,education and teaching business guidance,and education and teaching quality testing.Historical analysis is the basis for understanding the current problems.T his paper analyzes the management system of the division of government affairs and expenditures among governments.The results show that since 1985,the reform of the administrative management system has mainly presented the central planning,local responsibility,provincial-level coordination,hierarchical responsibility,hierarchical management,and county-based institutional logic;the financial management system presents local responsibility and hierarchical management.The system logic of local responsibility,county-based,financial security,and provincial-level coordination.Historical experience shows that the central unified leadership and local participation are important guarantees.Strengthening management responsibility and implementing division of responsibility are important measures.The development of urban and rural integration and the pursuit of fairness and balance are the key to development.At present,China's compulsory education authority and expenditure responsibility still have some unreasonable division of government power and expenditure responsibility,and the division of power and expenditure responsibility below the provincial level is not clear enough,and the division of government affairs is not clear enough,and the responsibility mechanism of expenditure responsibility is not enough.The main problems of design are insufficient for local incentives.In order to understand the practical basis of the division of compulsory education authority and expenditure responsibility among Chinese government,this paper examines the actual operation of three major categories of compulsory education and expenditure responsibility.The results show that the two types of powers and expenditures of education administration and education teaching research and guidance are the responsibility of the government at the same level and the budgetary expenditure according to their respective administrative affiliation.The school's financial management power is mainly handled by the central government responsible for macroeconomic policy formulation,and the provincial government is responsible for the overall planning.In the expenditure responsibility arrangement,the personnel management expenditure is almost entirely borne by the local government.The responsibility for public expenditure is divided by the central and local governments(8:2 in the western region,6:4 in the central region,and 5:5 in the eastern region).The cost management of teaching materials shall be carried out by the central g overnment in full,and the local curriculum shall be undertaken by the local government.The central and local governments shall bear the responsibility for infrastructure expenditure according to the regional financial level.The family's financial diffic ulties for boarding students' subsidies are 50% for the central and local governments.The funding for the nutritious meal improvement program is mainly borne by the local government.The central government subsidizes appropriately.The school bus subsidy is fully borne by the local government.In order to prove the core viewpoint that the matching of compulsory education power and expenditure responsibility in China is insufficient,this paper constructs a matching measure system of compulsory education expenditure responsibility and financial ability guarantee as a quantitative investigation dimension.The results show that in the fiscal expenditure structure of compulsory education,the central government's commitment ratio has increased from 1.5% in 1996 to about 10% in 2015,and the rest is borne by local governments;vertical government compulsory education expenditure responsibility and financial resources The guarantee is increasingly matched.Through the multiple regression analysis method,the provincial government compulsory education budget appropriation model is constructed,and compared with the actual value of the compulsory education budget in 31 provinces in China.The results show that there are 16 provinces that match the compulsory educatio n expenditure responsibility and financial security.In the remaining 15 provinces,the compulsory education expenditure responsibility and financial security match are relatively low.The discussion on the division of compulsory education affairs and expenditure responsibility between governments.This paper analyzes the inter-compulsory compulsory education rights and expenditure responsibilities of France(centralized),the United States(local decentralized),and Japan(the central share).It is found th at they all determine the classification framework and division scheme of compulsory education authority and expenditure responsibility,and use the intrinsic property of public affairs as the basic basis for the division of compulsory education affairs,supplemented by the matching of government financial power as the important allocation of public education resources.Means,dynamic adjustment of the reform of the division of compulsory education affairs and expenditure responsibility.This paper uses the normative research method to propose an optimization approach for the division of compulsory education affairs and expenditure responsibility among governments based on the problems arising in the process of dividing the compulsory education affairs and expenditure responsibility among governments.The first is to change the thinking of the division of compulsory education affairs and expenditure responsibility among governments,and to change the tendency of "heavy results,light process","heavy principles,light practice","heavy administration,light justice".Secondly,the division of compulsory education affairs and expenditure responsibility between governments must follow the principle of scientific division.The third is to clearly define the specific scheme for the division of government compulsory education and the division of power.Finally,it is a supporting countermeasure for the division of government compulsory education and the division of power.On the basis of absorbing and learning from the existing literature,this paper supplements the research depth of the academic research on the matching of government compulsory education authority and expenditure responsibility to some extent.The innovations have the following three points:First,the classification framework for compulsory education and expenditure responsibility was established.This paper comprehensively considers the institutional responsibilities of the education department,the power allocation of educational affairs,and the expenditure structure of financial funds.It builds a classification framework for compulsory education authority and expenditure responsibility,and tries to maintain the unity of administrative and fiscal caliber from the theoretical level.The classification framework has certain universality,and the classification method is also scientific.It can be used as a guiding framework for studying issues related to the compulsory education authority and expenditure responsibility of the government in the future.The second is to construct a measurement method for the matching of expenditure responsibility and financial security.This paper constructs a matching relationship and measurement system between the government's compulsory education expenditure responsibility and financial capacity guarantee.It compares the trend of concentration of compulsory education expenditure between central and local governments and the concentration of fiscal revenue,and predicts the matching between compulsory education authority and expenditure responsibility between central and local governments.In addition,a budgetary forecasting model for local government compulsory education budget is constructed.The actual value and forecast value of the local government compulsory education budget are matched and judged.The typical typical problem of the mismatch between compulsory education authority and expenditure responsibility in China is demonstrated.The third is to propose a way to divide the responsibility of government compulsory education and the responsibility of expenditure.This paper puts forward the "ideal adjustment,basic principles,specific programs,supporting policies" to optimize the inter-governmental compulsory teaching rights and expenditure responsibility division of the optimization approach.It emphasizes that the layout of the top-level design should change the way of thinking.In the specific practice,the principle of scientific division should be followed.The implementation of the specific plan should be supplemented by the supporting measures.The optimization approach has macro-level guidance and micro-level operations.In the supporting measures,suggestions for supporting countermeasures such as dynamic adjustment mechanism,financial security system,transfer payment system,and foreign experience are proposed. |
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