Research On The Reform Of Fee And Tax And Expenditure Investment In Compulsive Education Of The Countryside

Since 1850's,the compulsive education has been vigorously carried out throughout the world .In the process of spreading the compulsive education, there are many troubles and difficulties , the most troublesome one of which is the question of the compulsive education expenditure. In our country, developing the compulsive education of the countryside is the most important and the most troublesome. The thick population and backward economy level bring tremendous pressure to expenditure investment of the compulsive education of the countryside. In 2000, some provinces in our country made the reform of fee and tax at selected points and has gained some experience and achievements of one stage. But the reform of fee and tax affects the expenditure investment of the compulsive education of the countryside, bares the intrinsic defects of the system of the expenditure investment, which causes the survival crisis of the compulsive education of the countryside. Through the investigation into the real situation of the compulsive education development of the countryside after the reform of fee and tax in Xishui county of Hubei, the thesis reflects the change of the compulsive education investment at the second stage of the reform of fee and tax of the countryside and its effect: teachers and financial expenditure are insufficient; the public funds insufficient and school can't develop well; teacher' work zeal is low and the loss of teachers is serious; the debt question in elementary and secondary schools is obvious; the gap of the compulsive education investment between the urban area and the rural one is further large, etc. At the angle of economics, by system theory, the author analyses the reasons that cause funds deficiency of the compulsive education of the countryside in Xishui county; they are: theinvesting system of the compulsive education has defects; the things right is separated with the funds one; the regulation of education transferred payment has drawbacks, and the defects of the system is the main factor that affects the funds investment of the compulsive education of the countryside. Based on the thorough theory thinking of the compulsive education characters, the compulsive education products' features, the principles observed in funds investment of compulsive education and the relations between the contradictors of the compulsive education investment and the system game, the thesis raises that in the new tax and fee policy the investment system of the compulsive education in which the counties are the principal parts is still the low-focus investment system and the central government and province one should be the principal parts that carry out the compulsive education , so three-level governments' right and obligations should be made a clear distinction. Combining with the real situation of the countryside, in investment system construction, the system construction of transferred payment, law environment construction, the reform of the compulsive education itself and so on, the thesis raises the policy suggestions in order to promote the healthy development of the compulsive education after the reform of fee and tax.