Since the reform and opening up, China's education finance has gradually formed a new system that focuses on government financial allocation and raises education funds through multiple channels. Including: the allocation of government funds is shared by the central and local governments, with local finance as the main part, the principle and quantity of fiscal education funds are stipulated, the surcharge for urban and rural education is levied, the charging system for non-compulsory education is generally implemented, and various educational investment methods such as developing school-run industries and paid services, social donations and fund-raising are developed. Since the mid-1990s, China's public education financial system reform has made some significant progress.
1. Actively explore the establishment of compulsory education financial system with China characteristics.
After the reform and opening up, China's compulsory education finance has implemented a system of "local responsibility and hierarchical management", and the funds for compulsory education are mainly borne by local governments. This financial burden structure makes it difficult to guarantee the funds for compulsory education in poor areas and rural areas. 1994 after the tax-sharing reform, the focus of fiscal revenue has moved up, and the shortage of compulsory education funds has become more serious. In order to accelerate the development of compulsory education in economically backward areas and change the unreasonable financial burden structure of compulsory education, governments at all levels actively explore the reform of educational financial system.
First, a county-based financial system for rural compulsory education has been established. In June, 20001,the Decision of the State Council on the Reform and Development of Basic Education was promulgated, and the rural compulsory education management system was implemented under the leadership of the State Council, with local governments taking responsibility and counties as the mainstay. It is stipulated that the county-level government should assume the main responsibility of local compulsory education, receive the salary management of rural primary and secondary school teachers from the county, and require local people's governments at various levels, such as provinces, prefectures (cities) and townships, to assume corresponding responsibilities, and the central government should give necessary support. In particular, the central and provincial people's governments should increase their support for compulsory education in poverty-stricken areas and ethnic minority areas through transfer payments [1]. This policy adjustment has made a good start for establishing the financial system of compulsory education suitable for China's national conditions.
Second, the reform of rural taxes and fees has cancelled the rural education surcharge and education fund-raising. In the process of rural tax and fee reform, the two policies of rural education surcharge and rural education fund-raising are abolished; It is a huge impact on rural compulsory education, which relies heavily on these two incomes for a long time, and it is also a major adjustment of the financial system of rural compulsory education. For the rural education funds reduced due to the tax and fee reform, the central government requires governments at all levels to make financial transfer payments to improve the efficiency of running schools. Although the abolition of rural education surcharge and education fund-raising will reduce rural education funds and make the originally difficult rural compulsory education more difficult, it is of positive significance to rural compulsory education in the long run.
Third, increase the special transfer payment from the central and provincial governments to compulsory education in poverty-stricken areas. 1995-2000, the "national compulsory education project in poverty-stricken areas" was implemented, and the central government allocated 3.9 billion yuan as a special fund for compulsory education in poverty-stricken areas. Together with the matching funds of local governments at all levels, the total investment of the whole project exceeds 10 billion yuan. From 1995 to 1997, 383 poverty-stricken counties in the central and western regions were funded, and from 1998 to 2000, 469 poverty-stricken counties in the western region were funded. At present, the second phase of the five-year (200 1-2005) "National Compulsory Education Project in Poverty-stricken Areas" is under way, and the third phase of the 2006-20 10 "National Compulsory Education Project in Poverty-stricken Areas" has also been included in the education development plan.
2. Establish and improve the charging system of schools at all levels.
(1) Tuition system in compulsory education. The Compulsory Education Law of People's Republic of China (PRC) stipulates that tuition fees are free at the compulsory education stage, but the Detailed Rules for the Implementation of the Compulsory Education Law of People's Republic of China (PRC) stipulates that compulsory education can collect miscellaneous fees. The Interim Measures for the Administration of Fees in Compulsory Education Schools, jointly formulated by the State Education Commission, the State Planning Commission and the Ministry of Finance 1996, stipulates that schools collect miscellaneous fees in the compulsory education stage, and the amount of fees is determined according to a certain proportion of public funds, and the examination and approval authority is in the provincial government. In order to curb the excessive increase in rural primary and secondary school fees, in 200 1 year, the Ministry of Education and other three ministries and commissions proposed to implement a "one-fee system" in rural areas, stipulating that the maximum amount of all fees is: per student in rural primary schools 120 yuan, and per student in junior high schools [2]. (2) School tuition system in senior high school. Before the reform and opening up, ordinary high schools and vocational high schools implemented the tuition system, while secondary specialized schools and technical schools, like colleges and universities, did not charge tuition fees, but also granted scholarships to students. After 1990s, the tuition fees of ordinary high schools and vocational high schools have been greatly increased, and the tuition fees of secondary specialized schools and technical schools have been set up, with the tuition fees of by going up one flight of stairs. 1996 The State Education Commission, the State Planning Commission and the Ministry of Finance jointly formulated the Interim Measures for the Administration of Fees in Ordinary Senior Middle Schools and the Interim Measures for the Administration of Fees in Secondary Vocational Schools, which standardized the fees in senior high schools.
(3) Tuition system of public institutions of higher learning. 1993 the Central Committee of the Communist Party of China and the State Council issued the Outline of China's Education Reform and Development, which formally made it clear in government documents that colleges and universities should implement the tuition system. 1998 The Law on Higher Education in People's Republic of China (PRC) stipulates: "Students receiving higher education shall pay tuition fees in accordance with state regulations." The charging system of colleges and universities has been established in law. From the late 1980s to the mid-1990s, there were three main types of college students, namely, self-funded students, entrusted students and public-funded students. Therefore, there is a complicated situation in which students pay fees at their own expense, entrust students to pay fees, and students at public expense do not pay tuition fees. Since 1994, colleges and universities have implemented the reform of combined tuition fees, canceled self-funded students, and charged unified tuition fees to all students except a few schools. By 1998, all public colleges and universities have completed the merger of tuition fees, and the tuition system of colleges and universities has been basically established.
(4) Accommodation system of public universities. In the late 1990s, public colleges and universities also implemented the system of charging accommodation fees and carried out the socialization reform of logistics. According to the regulations of the Ministry of Education and other three ministries and commissions, the accommodation fee in colleges and universities is determined according to the actual cost, not for profit. However, in the process of socialization of logistics in colleges and universities, due to the pursuit of profits by participating enterprises, there are also some problems in charging and management, such as exorbitant fees and refusal of schools to participate in management. If these problems are not properly handled, the intensification of contradictions will affect social and political stability.
(5) Private school tuition system. Our government supports the development of private schools and recognizes their fees. 1997, the State Council issued the Regulations on Running Schools by Social Forces, which stipulated that private schools can collect fees according to the relevant provisions of the state. The charging items and standards are put forward by private schools according to the actual situation of the school's education, teaching costs and funding, and approved by the financial and price departments. The "Regulations" reiterated the requirement that private schools should not be for profit. The Law on the Promotion of Private Education promulgated in February, 5438+2002 further clarified the state's policy of actively encouraging, strongly supporting, correctly guiding and managing private education, requiring that the fees collected by private schools should be mainly used for educational and teaching activities and improving school conditions. It also stipulates that the items and standards for private schools to collect fees from educated people who receive academic education shall be formulated by the school, reported to the relevant departments for approval and publicity; The items and standards for charging other educatees shall be formulated by the school, reported to the relevant departments for the record and publicized.
3. The financial aid system for poor students has gradually taken shape.
In the process of establishing tuition system, the problem of unequal educational opportunities caused by poor students' insufficient ability to pay for education has become increasingly prominent. In order to maintain educational equity, governments at all levels strive to establish a financial aid mechanism for poor students.
On the one hand, the financial aid system for college students, with student loans as the core and a combination of "award, loan, assistance, supplement and reduction", has formed a basic framework. Before the reform and opening up, college students not only did not pay tuition fees, but most of them also enjoyed grants. In the early 1980 s, we began to reduce the enjoyment of scholarships. In the mid-1980s, the financial aid system was reformed, financial aid was abolished, and scholarships and loans were established. In the mid-1990s, with the comprehensive establishment of the tuition system, the scale of scholarships and loans was too small to meet the study and life needs of poor college students. In order to ensure that college students have a stable source of financial aid and make the beneficiaries bear the necessary economic responsibilities, the state began to implement the student loan system funded by banks. 1In June, 1999, the General Office of the State Council forwarded the Interim Provisions on National Student Loan issued by the People's Bank of China, the Ministry of Education and the Ministry of Finance, and began to try out the national student loan system in September. Since then, the system has been continuously improved. At present, the national student loan, which is jointly participated by the government, banks and schools, has become the main channel for college students' financial assistance.
On the other hand, the system of compulsory education funds for reducing tuition and miscellaneous fees and book fees began to appear. A major difficulty in popularizing compulsory education in poverty-stricken areas is that poor students cannot afford tuition, miscellaneous fees and books. The Compulsory Education Law of People's Republic of China (PRC) and its implementing rules stipulate that students from poor families shall be exempted from miscellaneous fees as appropriate, and the state shall set up grants to help poor students attend school. However, due to the lack of effective implementation system, rural education funds are difficult, and the number of poor students who can get financial aid is extremely limited. The laws and regulations on subsidizing poor students in compulsory education have not been seriously implemented for a long time. At the end of 1990s, a large-scale financial aid system for poor students was established in some places. Since 2000, Yunnan Province has implemented the "three exemptions" education for primary school students in grades 1 and 2 1-6 in administrative villages along the border of 25 border counties and cities [3]. Since September 2006, Guangdong Province has invested 300 million yuan from 5438+0 to exempt the province's per capita. About 700,000 students in this province have benefited [4]. Since 200 1, all compulsory education in the outer suburbs of Beijing has been exempted from miscellaneous fees. The implementation of free compulsory education will play a great role in eliminating the inequality of educational opportunities caused by family economic difficulties.
Second, China's public education financial system is facing the main problems
However, China's public education financial system still faces great difficulties and many problems, the most prominent of which is the shortage of education funds and the uneven distribution of education opportunities.
1. The total amount of education funds is insufficient and the gap is huge.
Since the reform and opening up, the total amount of education funds in China has increased substantially, reaching 548 billion yuan in 2002. However, compared with the development of education, especially the extraordinary development of nine-year compulsory education and higher education, the shortage of education funds has not eased, or even intensified, and the total amount of education funds is huge.
(1) The shortage of education funds is most prominent in the rural compulsory education stage.
First, teachers' salaries in rural primary and secondary schools cannot be paid on time. Arrears of rural primary and secondary school teachers' salaries have been an unsolved problem for many years. Except for large and medium-sized cities and some economically developed coastal provinces, there is a problem of arrears of rural teachers' wages to varying degrees, and the amount of arrears is getting bigger and bigger, and the time of arrears is getting longer and longer. By the end of 2000, Anhui Province alone had accumulated arrears of teachers' salaries of 654.38+67 million yuan [5]. Second, the basic conditions for running schools in rural primary and secondary schools are not guaranteed. Due to insufficient funds, a considerable number of rural areas do not have the basic conditions for running compulsory education well. According to the sampling survey of rural schools in the central and western regions by the National Education Development Research Center, 87.2% of the sample primary schools offer all courses according to the syllabus, and 2 1.8% of the junior high schools. 37.8% of primary school desks and chairs are incomplete, and 45.9% of junior middle school students are incomplete. 59.5% of the experimental teaching instruments in primary schools are incomplete, and 70.3% in junior high schools. 22.3% classrooms or offices in primary schools have dangerous buildings, and 28.8% in junior high schools; 32.5% of primary schools lack teaching AIDS, ink, paper and chalk, and 35.0% of junior high schools lack them. Thirdly, the debt burden of rural primary and secondary schools is heavy. In the late 1990s, in order to achieve the goal of popularizing the nine-year plan, many rural areas borrowed money to build schools, which made rural compulsory education not only owe teachers' salaries, but also bear huge debts for building schools. In 2000, Anhui Province alone reached 2 billion yuan [5]. Even in economically developed Guangdong province, the debt of rural compulsory education is very common, and some counties even reach 300 million yuan, which is more than twice their fiscal revenue [6]. Fourth, arbitrary charges in primary and secondary schools have been repeatedly banned. In the 1990s, the problem of arbitrary charges in public primary and secondary schools was very prominent. Governments at all levels will issue documents and conduct inspections almost every year, but with little effect. The main reason is that the government did not provide the necessary funds for running schools and did not bear enough financial responsibility for education. Of course, there are indeed some schools that use insufficient funds to fish in troubled waters and charge for hitchhiking. This is a problem of inadequate government management. Finally, the reform of rural taxes and fees will make compulsory education investment face a greater shortage. In 2000, Anhui Province carried out a pilot reform of rural taxes and fees. Although the central and provincial governments have increased financial transfer payments, the funds for compulsory education have decreased by 4.46%, and the funds for primary schools and junior high school students have decreased to varying degrees.
(2) After the enrollment expansion of colleges and universities, the funds for running schools are tight and the conditions for running schools need to be improved urgently.
After the continuous expansion of enrollment in colleges and universities, the problem of tight school conditions has become increasingly prominent. The shortage of teachers and facilities for teaching, scientific research and students' living may lead to the decline of teaching quality and students' quality of life.
(3) The main reason why the total amount of education funds in China is insufficient is the government's investment in education.
In 2000, the proportion of China's fiscal education funds to GNP was about 2.9%, which was lower than the proportion of public education funds to GNP in most countries in the mid-1990s, and it did not reach the level of 4% stipulated in the Outline of Education Reform and Development in China 65438-0993. From 65438 to 0996, among the nine developing China countries, the net enrollment rate of primary school and the gross enrollment rate of secondary education in China were the highest, but among the seven countries with comparable data, the proportion of public education funds in GNP in China was the lowest [7](P 162- 165). Insufficient government investment is the main source of the shortage of education funds in China.
2. The inequality of educational opportunities has intensified.
The problem of unequal educational opportunities in China was very serious at the end of 1990s, and it has a tendency to expand.
(1) The distribution of financial resources for compulsory education is seriously unequal.
First, the inequality between regions. The low level of financial responsibility of compulsory education, the huge gap between regional economic development and financial resources, and the lack of transfer payment for compulsory education by the central and provincial governments have made the inequality of financial resources of compulsory education among regions in China reach an alarming level. Per capita education expenditure and per capita public expenditure are two important indicators to measure public education expenditure. In 2000, the per capita budget expenditure for primary school students in Shanghai was the highest (2,756 yuan), while that in Henan Province was the lowest (26 1 yuan). The average budget of primary school students is the highest in Shanghai (448 yuan) and the lowest in Shaanxi (less than 9 yuan) [8](P384). The absolute difference is 10 times and 49 times respectively! The gap in public education funds per student at other levels is slightly smaller, but it is also very large. Look at the relative difference between these two indicators: in 2000, the coefficient of variation of per capita budgeted education expenditure and per capita budgeted public expenditure in our province were 0.78 and 1.52[9](P59-6 1) respectively. The above is the comparison at the provincial level. If the per capita public education expenditure at the county or township level is taken as the comparison object, the degree of inequality will be even more alarming. The huge gap between educational funds and teaching conditions will inevitably lead to a huge gap in enrollment rate, especially in the quality of education. According to a study on the quality of compulsory education, the quality of education in the western region is obviously lower than that in the eastern region [10] (p14-15).
Second, urban-rural inequality. According to estimates, in 198, the average budgeted education expenditure for urban junior high school students was 8 13 yuan, and that for rural areas was 486 yuan. 520 yuan, a primary school in urban areas, is 3 1 1 yuan in rural areas [1 1](P376). The inequality of public education resources between urban and rural areas is not only manifested in the gap of school education resources, but also in the difference of education funding burden between urban and rural areas, that is, rural residents should directly bear education surcharge and part of education infrastructure funds by raising education funds, while urban residents do not directly bear education surcharge and infrastructure funds. As a result of the uneven distribution of public education resources, citizens' educational opportunities show great differences between regions and between urban and rural areas, which seriously hinders the realization of fair educational opportunities.
Finally, the inequality among residents. Because of the difference in income and wealth, the educational opportunities between urban residents and rural residents are also unequal. In cities, because of tuition fees, high book fees and other expenses, the financial aid system for poor students has not been established, and it is difficult for poor families such as unemployed and sick to bear the educational expenses of their children. With the increase of the unemployed population, this problem has become increasingly prominent. It is estimated that there were 54,000 poor primary and middle school students in Beijing in the mid-1990s [12]. The phenomenon of dropping out of school due to poverty is more common in rural areas. According to a survey conducted by the Education Development Research Center of the Ministry of Education, about 60% of them dropped out of school due to family financial difficulties [13] (P155). In addition, the provisions of relevant laws and regulations on subsidizing poor students have not been effectively implemented, which is also an important reason for poor students to drop out of school. According to the survey, only about 2.3% students in poor rural areas have reduced or exempted tuition and miscellaneous fees [13](P 155). The continuation of the enterprise school-running system makes it difficult for some employees' children to go to school. Because of the adjustment of industrial structure and the reform of state-owned enterprises, some schools run by large factories and mines have lost their stable sources of funds and cannot be maintained. Moreover, government-run schools do not accept the children of enterprise employees, so that some children of employees cannot get equal educational opportunities.
(2) Uneven distribution of higher education opportunities among regions
When people compare the unequal opportunities of higher education, the commonly used indicators are the scores of admission from different places or the admission rate of high school graduates, and they think that the unequal scores or the unequal admission rate are unequal educational opportunities. In 2000, three high school graduates from Qingdao, Shandong Province sued the Ministry of Education, arguing that the enrollment plan formulated by the Ministry of Education violated their equal right to education, and turned the inequality of higher education opportunities between provinces into a legal issue, which aroused widespread concern in society [14]. The difference between college admission scores and admission ratios reflects the inequality of higher education opportunities in different places to a certain extent, but what really reflects the problem is the gross enrollment rate of higher education in different places (that is, the number of college admissions in that year). For example, in 2000, the gross enrollment rate in Shanghai was 37%, while that in Sichuan (including Chongqing) was only 9%, and the higher education opportunities of Shanghai youth were four times that of Sichuan youth (Note: According to a sample survey of 1% population, )。 In addition, in the allocation of places, the problem of colleges and universities affiliated to the central ministries and commissions leaning to the school location is serious. For example, in 200 1 year, Peking University and Tsinghua, the most famous universities in China, allocated 13% and 18% places to Beijing, where the school is located, while the school-age population of senior high school graduates in Beijing only accounted for 0.9% of the country (Note: according to the enrollment plans published by Peking University and Tsinghua online, the proportion of places in Beijing was 190. )。 The probability of Beijing high school graduates being admitted to Peking University Tsinghua is more than ten times the national average. This allocation of places in universities directly under the central government makes the places where central universities are concentrated far more than those where there are no or few central universities, which is very unfair.
Third, theoretical thinking on the reform of public education financial system.
1. Educational service is a quasi-public product, and the government should play a leading role in the allocation of educational resources.
In view of the phenomenon of insufficient total amount and uneven distribution of education funds in China, in recent years, many people have proposed that education should be marketized or industrialized, and the relationship between supply and demand of education should be adjusted mainly through market forces to realize the optimal allocation of educational resources. We think this view is incorrect, because the product nature of education determines that the government should play a fundamental role in the allocation of educational resources. It is generally believed that compulsory education is a public product and non-compulsory education is a quasi-public product [15]. From the perspective of resource allocation, public goods should be provided by the government, and quasi-public goods should be provided by the government and the market. Therefore, compulsory education should be provided by the government, and non-compulsory education should be provided by the government and the market. Under the condition of socialist market economy, the government plays a leading role in the allocation of educational resources. One of its basic characteristics is that education funds are mainly provided by the government, and the pricing or consumption of education is mainly regulated by the government, not determined by market supply and demand. At the present stage in China, the leading role of the government is reflected in the difference between compulsory education and non-compulsory education. In the stage of compulsory education, the government should provide compulsory education according to law, bear all the funds for compulsory education, and ensure that all school-age children get basic education. In the stage of non-compulsory education, the government should not only bear part of the daily and infrastructure funds, but also establish a student loan mechanism so that poor students will not drop out of school because they cannot raise the study expenses.
2. The central and provincial governments should take greater financial responsibility for education.
The government's public education function needs to be undertaken by governments at all levels. The division of educational powers among governments at all levels is closely related to a country's social, historical and cultural traditions, geographical environment, economic development level, administrative system, fiscal and taxation system and many other aspects. But in most cases, local governments set up public schools to directly provide educational services or subsidize private schools. There are two reasons: first, education has a strong attribute of local public goods; Second, local governments are closer to educating consumers and can provide better education services. However, there may be a contradiction between the local government's responsibility for educational production and its ability to supply funds, because generally speaking, the central government has a tax advantage and concentrates most of its fiscal revenue, while the local government directly responsible for educational production has a poor financial ability. In order to solve this contradiction, countries have established the transfer payment system of education finance from central government to local government, and from high-level local government to low-level local government. On the one hand, it ensures the basic demand of education funds, on the other hand, it reduces the imbalance of education development between regions. China has a vast territory, a large population, different geographical environments in different regions, and its economic development is seriously unbalanced. Except for a few developed areas, the management and financial capacity of county and township governments, especially township governments, is poor, so the central and provincial governments must provide corresponding financial support for the development of education through transfer payments. The responsibility of the central and provincial governments in the burden of education funds is too small, which is an important institutional root of the current insufficient investment in education and uneven distribution of public education resources in China. This phenomenon must be changed from the system.