The Research On Law Problem In The Fiscal Transfer Payments System Of Rural Compulsory Education

China is a country with big agriculture, and "three agriculture problems" occupy a prominent position in the whole social economy. The all-sided development of village not only lies in an economic growth, but also the high quality of farmers and the progress of rural society. All these depend on the exaltation of rural compulsory education. Our prime minister Wen Jia Bao once pointed out in a national conference,"Equity in education holds the pivotal status. Developing education is the duty-bound to the government." That is to say, the development of rural compulsory education is for the sake of social equity, and it needs government financial investment. As a result there is much of realistic meaning to the research on the problem of rural compulsory education public finance. This dissertation conducted a comprehensive and systematic research on how to establish a canonical and perfect transfer payments system of rural compulsory education in the angle of view of fiscal law.The compulsory education is pure public product, and it has exterior effect, which can bring benefit to the whole society, then contribute to the progress of nation. So it is a governmental action, and it should be supplied by all levels of governments. The current rural compulsory education condition allows of no optimism. The taxes reform in rural changed original budget source of rural compulsory education, but it didn't change the dissymmetry in public finance system. The fiscal fund of county is limited in poor areas, but the central government and provincial government is rich. So the latter have the duty on supporting the development of compulsory education in poor village through intergovernmental fiscal transfer payment. But now the transfer financing in rural compulsory education is always abused, appropriated, and less efficient. Fiscal transfer payments is lacking in formula, systemizing and the rule of law. As a result, the arrangements of transfer payments system have little effect of balancing finance among different regions. Some major developed countries have good theories and experience in transfer payments of basic education, which are worth learning from, and can help us to perfect our fiscal institution. In drawing lessons from experience of other countries and combining with the foundation of our country, how to reform the current rural compulsory education fiscal transfer's law system should focus on the following aspects: Firstly, re-manage the business of central government and local government in the compulsory education. Secondly, remedy the limitation in the system. At last, strengthen the lawmaking in rural compulsory education fiscal transfer.