The Investigation Report On Rural Compulsory Education Financial Transfer Payments Of X County In Hunan

Compulsory education is the national education that the state stipulates in the legal form, the children and young person of the right age are mandatorily required to accept, and the social family should be ensured. The financial transfer payment of compulsory education refers to the financial subsidies provided to the governments of the lower levels by the governments of the higher levels for the development of compulsory education according to the financial gap caused by the compulsory education in the territorial range of governments of the lower level. The direct purpose is to solve the disequilibrium problems of compulsory education finance among different regions, while seeing from the deeper level, the final purpose is to pursue the equity and efficiency of compulsory education and promote the balanced development of compulsory education among regions.In2006, the newly revised Law on Compulsory Education comprehensively brought compulsory education into the scope of financial guarantee, and made it clear that the input of compulsory education appropriations should be jointly afforded by State Council and all levels of the local People’s Governments. Meanwhile, the governments of the higher level further went into overdrive on the financial transfer payment of local compulsory education. The financial transfer payment of rural compulsory education has played a sizable role to support the development of educational business, and balance the financial resources and compulsory education in all areas of the rural area. However, there are also many problems in the actual implementation like unbalanced structure of financial transfer payment, lower total amount, bad effects of equalization, nonstandard allocation of funds, much interception and defalcation phenomenon in the appropriation process, etc. Therefore, we should standardize and institutionalize the financial transfer payment of rural compulsory education, and specifically start from the following aspects:reforming the form of financial transfer payment of compulsory education, improving the funding sharing mechanism, rationally adjust the urban and rural allocation standard, accelerating the legislation construction related to the financial transfer payment of rural compulsory education, and establishing the supervision mechanism related to the financial transfer payment of rural compulsory education.