The Research On The Theoretical And Practical Problems In Compulsory Education's Finance System Reform Of China

Making the nine-year compulsory education universal is the most important education policy in China. But when we view the twenty-year development of the compulsory education, we will find there is a serious financial difficulty in the course of making the compulsory education, especially the rural compulsory education universal, that is to say, the funds for spreading the compulsory education is scarce. With the lack of the funds, a series of problems come forth, that is teachers' salaries are defaulted, primary and secondary schools are in debt, students drop out of their studying, and so on.In fact, these problems are closely related to the finance system in the compulsory education. So according to the fundamental theory of the finance and education economics, and taking the development of our nation's finance system as background, it has important theoretical and practical significance to discuss the change's immanent logic of the finance system in the compulsory education, sum up the previous experience, find out the existent abuse since the founding of the People's Republic of China, and then quest for the radical policy to get rid of the current financial dilemma of compulsory education.There are four parts in this thesis.In the first part, the thesis summarizes the finance system of compulsory education. According to fundamental theory of the finance, it discusses definition and essence of finance, finance system, and finance system in compulsory education separately. The finance system in compulsory education is the fundamental system for the country to plot income and expense range of governmental compulsory education and the duty & purview of finance administration between center government and district government, and district governments at all levels. It takes France, Japan, and America as examples to introduce three types of finance system of compulsory education: convergence pattern, relative convergence pattern, and dispersion pattern.The second part: the development and its main characters of finance system ofour country's traditional compulsory education. The finance system of traditional compulsory education from 1949 to 1980 adapted to its corresponding finance system, it experienced the large development from "income and expenses unified" to "lead ship unified ;administration classified". Its general character is high convergence, and its main characters: unifying lead ship;. classifying administration; advocating school run by people; belonging to the department and district ?The third part: the form and its existent abuse of the present finance system in compulsory education. Adapting to the country finance system of that time, compulsory education carries out the finance system of " local controlled -, administration classified" .Its main characters: central government takes the lower proportion in the collection and distribution of the compulsory education funds; local government, especially the basic local government is the main body to carry out compulsory education; individual family and students directly afford a part of education expense. Judged by the general characters and its practice, it is the dispersal finance system. That is to say, country is in charge of it. Its existent abuse: ignoring the adverse effect on compulsory education due to economic difference among districts and that of city and countryside, increasing the unbalance of educational development; ignoring the duty of high條evel government, going against the macroscopic regulation performed by the government; ignoring the unity of local government's affair and property right, increasing finance weight of county and countryside area, influencing the education quality.The fourth part: the countermeasures to consummate the new finance system?county planning as a whole" in compulsory education. To reform present" country planning as a whole " finance system in compulsory education and adaptto the " Separated Tax " country finance system, State Department confirmed thenew fina...