| Since reform and opening-up, maintain its rapid economic development in Heilongjiang province, including education play an important role. Education cultivating high-quality talents, speed up scientific and technological innovation ability and level, to promote the sustained, rapid and healthy economic development will offer a inexhaustible driving force, promote the overall social productivity increase, so education has gradually become the precondition of a country and region economic development factors. Heilongjiang province in recent years, further implement the policy of the party and state policies, actively implement the "science and education hing province","people strong province" strategy, actively use fiscal policy to encourage the development of education undertakings, to promote education career to realize leap-forward development in Heilongjiang province, and give full play to its basis in the process of economic development, the guiding role, but such as level of education, education in Heilongjiang province output still cannot fully meet the needs of economic and social development for talents. Although in Heilongjiang province has been to keep fiscal expenditure on education seriously, but on fiscal expenditure on education, total still exist in Heilongjiang province is low and unbalanced structure, imperfect system, regulation is not strict, the performance evaluation system is imperfect and so on.Education as support national and regional economic and social development, the important factors is the main direction of domestic and foreign scholars study. Especially about fiscal education expenditure and economic growth relationship between domestic and foreign scholars study particularly extensive and in-depth, and draw the different conclusion, most scholars believe that fiscal expenditure on education can promote growth. The United States, Japan, South Korea, and Canada and other countries in the development of the financial expenditure on education may have confirmed that the education has promoting effect on economy, the experience of these countries also financial education expenditure has a very good inspiration to the Heilongjiang province include:attaches great importance to providing legal guarantee, intensify education expenditure, the reasonable allocation of education resources, reasonable performance evaluation of government responsibility and to stress the examination.Literature study, investigation, analysis, comparative analysis and other analysis methods, to public product theory, principal-agent theory, financial theory, fair education theory and education based on human capital theory, combining with economics and education, and fiscal expenditure on education and economic development of Heilongjiang province were analyzed, and concluded that fiscal expenditure on education policy Suggestions to promote the economic development in Heilongjiang province, mainly including increase the intensity of fiscal expenditure on education, namely, increasing the proportion of fiscal expenditure on education, increase local fiscal revenue sources; Balanced fiscal education expenditure structure, that is, a balanced distribution of tertiary structure, distribution structure between urban and rural areas; Perfecting the system of fiscal expenditure on education, that is, increase the fiscal transfer payment, perfecting the legal system education expenditure and the reasonable division at all levels of government responsibility; Enhance supervision of fiscal expenditure on education to use, namely the public fiscal education expenditure budget, improve the system of fiscal expenditure on education supervision and establish a mechanism for assessment of fiscal expenditure on education; Strengthen the performance evaluation of fiscal expenditure on education, that is, perfect the evaluation system, standardize the performance evaluation organization and pay attention to the evaluation results. |
