China County Government Compulsory Education In Fiscal Expenditure Structure Analysis

A(?)ong with the rapid development of market economy of China, in order to promote equity of society and the better development of economic, Our country more and more have the ability and the necessary to carry out more reasonable community financial policy. The community financial policy is a public payout theory which is offered by the government, aims at national defence, education, basic establishment etc, under the condition of market economy . After the foundation of the People's Republic of China, our financial policy of compulsory education , like our financial system, have experienced a series of transformation. From the original national unification and invests to state-owned and managed by the people. From 2001, it started to carry out that make the county as the main body of countryside compulsory education. The present compulsory education finance system is a reform system that under the background that canceled the countryside tax to expense, the education expenses attaches, and the new three agricultural policy. This kind of system that makes the country as the main body investment of countryside compulsory education is better that guarantees the compulsory education fund devotion, lightened farmer's education burden, it is said that from practices to the theory it can well balance compulsory education development , and it has been allowed to say the effect was remarkable. But because the new compulsory education finance certainly can not fundamentally eliminate the compulsory education development difference problems that caused by the difference of local development, what is more ,because of the unreasonable causation, such as education allocation funds system, the financial surveillance system, the national shift payment system as well as the unreasonable reason that three levels of educations burdens structure, these resulted the present compulsory education finance system also expose all sorts of questions. So analyzes present compulsory education financial system from more microscopic angle, we can better find the questions and reasons. It has very good model function to formulate the more reasonable compulsory education finance system. This article precisely attempts from the elaboration of public finance and the attribution compulsory education as one public production, attaches west economic theory, system economy, education economy, finance and so on. Aims at all sorts of problems that exposed because of the implement of the new compulsory education finance system. Through the thorough research the exposed questions of our country compulsory education, discusses the reasons that caused these questions, support related and more reasonable measures and the suggestions to education disbursement structure.