| Promoting education equity and building a socialist harmonious society has important real significance and far-reaching historical significance for enhancing the quality of Chinese people and building a country rich in human resources. But for a long time, the existence of dual structure in urban and rural economy makes the level and quality of compulsory education between rural and urban areas has obvious gap, and it is the fact without doubt that the compulsory education development of urban and rural areas is unbalanced. The non-balance development of urban and rural areas will not only affect the accomplishment of social equity and the sustainable development of social economy. Therefore, the central and local government promulgated a series of policies and measures, from the human, financial, material and other aspects to promote the balanced development of urban and rural compulsory education. Accepting compulsory education can not only benefit the educate, but also benefit the whole society, therefore, the government should take more responsibility for compulsory education.In2012,Anhui province was selected as the pilot province for the balanced development of compulsory education, thus confirming the stage goal of the balance development of compulsory development:by the year201250%counties of the province basically achieve the balanced development of compulsory education; by the year2015,80%counties achieve; by the year2020all the105counties basically achieve balanced development of compulsory development. In order to reach this goal the government of Anhui Province carried out a lot of policies and measures for the balanced development of compulsory education, especially on financial policies. But we need to do further research to find out the effect of theses policies and the remaining problems and difficulties. Through teasing the relative financial policies issued by the central government an Anhui Province government, this paper makes some empirical analysis on the financial policies carried out by Anhui Province government to promote the balance development of the compulsory education of urban and rural areas, and further discussed the existed problems in the process of policy implementation, and finally put forward relevant suggestions to improve the current fiscal policies and measures.The main content of this paper consists of five chapters:The first chapter is the induction, introduces the background and significance of this paper, literature review, research content, research idlers and research methods, the possible innovation and deficiency of this paper.The second chapter is the theoretical foundation of the research of the balanced development of compulsory education of urban and rural areas. This chapter specifically elaborated the education equity theory, the theory of fiscal decentralization and balanced development of urban and rural areas.The third chapter teasing the relative financial policies and measures carrying out to promote the balanced development of compulsory education of urban and rural areas, mainly about the educational input policies and policies to promote the balanced development between urban and rural areas, in the central and location aspects, especially the local aspect.The fourth chapter makes some empirical analysis of the effects of fiscal policies about promoting the balanced development of urban and rural areas. The result shows:Firstly, the allocation of Anhui Province’s funds for compulsory education is unbalanced, but the gap between urban and rural areas is narrowing with the development of economy and the implementation of relative fiscal policies about promoting the balanced development of compulsory education; Secondly, the promotion of fiscal policies which designed by Anhui Province has improved the rural school running conditions to some extent; Thirdly, the ratio of student to teachers in Anhui Province’s schools of compulsory education keeps declining, but there are still a big gap between urban and rural middle schools and primary schools on the empirical structure of teachers. Then we further discussed the factors which affect the effects of fiscal policies based on the results of empirical analysis.The fifth chapter made the basic judgment of the effects of current fiscal polices based on the teased theories an empirical analysis:The policies of Anhui Province which tilted towards rural compulsory education had a good result, but the policies for improving school running conditions and promoting balanced allocation of teacher resources did not. Based on this, we put forward the policy suggestions and measures to promote the balanced development of compulsory education in both urban and rural areas of Anhui Province, namely extending the fund input for rural compulsory education, giving backward areas priority to allocate educational resources, innovating teacher-resource allocation system between urban and rural areas, strengthening the social supervision of the balanced development of compulsory education, etc. |