Research On Fiscal Policies In Chinese Private Education System

The nature of fiscal policy is that the national government should use economic means and political rights to maintain unconditionally the social product's revenue and distribution in order to achieve the purpose of macro-control to develop the various rules and regulations and laws. It can relieve the market failure in a way in certain social public products and can provide powerful policy guarantee for the purpose of fast-growing and healthy-developing social public products.The development of private education should be attributed to its policy and security and fiscal policy is the key to the development of private education. As a market main body, private schools raise their own fund, run independently and operate their own profits and losses. Therefore, they have much trouble in raising adequate finance. However, fiscal policy is still in confusion, which is mainly because they have no distinction about their specific properties of private schools. Thus, "profit private schools" and "non-profit private schools" share the same rights. "Profit private schools" can gain much unreasonable profits; or they take on obligations which belong to "non-profit private schools" and constraint "Profit private schools" and limit the development of "Profit private schools". They have to confront with much difficulty in carrying out fiscal policy due to its ambiguity and assurance of its properties. Thus, we should treat differently between "profit private schools" and "non-profit private schools". Based on assurance of its properties, our government should offer to give financial aid, strengthen supervision mechanism and ensure the development in order of private education.This paper is divided into six chapters in total. The first chapter is preface, including the purpose and meaning, preview on research and etc. The second chapter will bring an introduction to the existence of the private education. On basis of its theoretical and practical significance of private education, I will figure out the necessity of the existence of the private education. The third chapter will give you a knowledge of the history and reality of fiscal policy of our private education. From clear properties and ambiguity of fiscal policy and difficulty in carrying out, I will make an analysis about it. From advanced experience in American and Japanese private schools, we can learn much from the law about "profit private schools" and "non-profit private schools". In the fifth chapter, we will analyze the legal nature of private schools and put forward that the key to solve the problem of fiscal policy is to distinguish between "profit private schools" and "non-profit private schools". In the sixth chapter, I will give solutions to make the fiscal policy of our private education perfect form the aspects of increasing financial support, making property rights clean and supervision mechanism.