The Research On Legal Issues Of Financial Transfer Payment In Rural Compulsory Education

In order to complete the cleaning work of illiterate people in China and improve the cultural quality of all people,our country has always been committed to the implementation of compulsory education.In view of the unbalanced economic development and the uneven resource allocation in urban and rural areas,the rural compulsory education has become the key and difficult point of Chinese education.In order to improve the rural compulsory education,the state government ensure the capital investment of compulsory education in rural areas through the financial transfer payment.However,many problems have appeared in recent years due to the related system of China’s current rural compulsory education is still not perfect,and the financial transfer payment regulation is not in place.This paper uses the methods of literature analysis,system analysis,comparative analysis,and so on,which is divided into five parts to study and expound the legal supervision of the financial transfer payment in rural compulsory education.The first part introduces the current situation and significance of the financial transfer payment of compulsory education.The second part expounds the theoretical basis(the public goods attribute of compulsory education,fairness theory,principal-agent theory),the legal basis(fiscal rule of law concept and power supervision concept)and the importance of legal supervision on rural compulsory education,thus lay the theoretical foundation of this paper.The third part summarizes the problems and causes of the legal supervision of the financial transfer payment in rural compulsory education in China.The main problems are the lack of legislation on financial transfer payment and the imperfect system of law enforcement supervision.The issues of supervision system include: inadequate financial oversight budgeting,the unscientific distribution system,the loopholes in related laws,the set of defects,the hysteresis in a lot of work,the rough broad budget content in NPC supervision and audit,the ignored extra budgetary funds,government officials in the NPC as a proportion of the large,the lack of expert people the NPC representatives.The fourth part,introduces andsummarizes the typical extraterritorial supervisory experience and practice,considers that China should draw lessons from foreign experience to construct legal supervision system,establish perfect and strict law enforcement supervision system,and attach importance to the important role of auditing supervision in transferring payment legal supervision.The fifth part puts forward the following measures: perfecting the rural compulsory education financial transfer payment legislation and supervision of the construction of the rule of law,established by the authority,the finance department,the audit department and the community to participate in the full range of law enforcement supervision system,in strengthening the general supervision of the fiscal transfer payment at the same time,pay attention to the rural compulsory The legal supervision of the whole process of education financial transfer payment,but also pay attention to the construction of the rural compulsory education financial transfer payment legal supervision team.The use of rural compulsory education funds is a major event of people’s livelihood,and must not be reduced to the tools of some people’s benefits.Through the thorough study on the supervision of the financial transfer payment in rural compulsory education,the rural childrens fair,impartial and high quality compulsory education can be guaranteed.