The Study On The Division Of Intergovernmental Power And Expenditure Responsibilities For The Compulsory Education

Since reform and opening up policy,China has great changes,especially the rapid growth of the economy.But the reform of the state financial management system lay behind the economic growth for a long time apparently.The dividing problem of intergovernmental power and expenditure responsibility is an indispensable part of the intergovernmental fiscal relationship.So clearing the division of intergovernmental power and expenditure responsibility is the basis and premise of inter-governmental financial powers and transfer payment system.It is not only benefiting scientific division of the intergovernmental fiscal income,but in favor of ensuring to provide the public service effectively and ensuring the effective running of the financial system.Since 1994,a revolutionary impact about the financial and tax reform has been brought on the establishment of intergovernmental fiscal relations.But the reform mainly focused on the revenue-sharing system in stead of the explicit dividing problems about power and expending responsibility,which influenced financial system reform.It result in deformed fiscal system,such that finance rights set down,the poor local finance and lack of basic public services,and so on.To improve the quality of the supply of compulsory education and meet the needs of our people,the government must clear the intergovernmental power and expenditure responsibility of the compulsory education firstly and define the boundary scientifically.Then the division of responsibilities at all levels governments have laws to abide by in order to ensure the funds of compulsory education provided effectively.Based on the perspective of fiscal decentralization,we regard compulsory education in the public service as the research object to analyzing the the current division state of intergovernmental power and expenditure responsibility for compulsory education in our country so as to put forward the corresponding solutions.Firstly,this paper summarizes and induces the related theory of public goods and concept of intergovernmental power and expenditure responsibility.Secondly,the paper sort out the historical veining and the current division situation of intergovernmental power and expenditure responsibility for compulsory education since fiscal decentralization.Using data to analyze and summarize the consequence and empirical analysis of intergovernmental power and expenditure responsibility for compulsory education in order to find out the problems about that.Finally,the paper tries to raise the policy suggestions about the scientific division of intergovernmental power and expenditure responsibilities for compulsory education in our country on the basis of taking example by the economic experiences in mature markets.