In accordance with the basic principle of "clarifying the responsibilities at all levels, sharing the responsibilities between the central and local governments, increasing financial input, improving the level of security, and organizing the implementation step by step", rural compulsory education will be gradually brought into the scope of public financial security, and a rural compulsory education funding guarantee mechanism will be established in which the central and local governments share the projects in proportion. The central government focuses on supporting the central and western regions and gives due consideration to some difficult areas in the east.
(1) All students in rural compulsory education are exempted from tuition and miscellaneous fees, textbooks are provided free of charge to students from poor families, and living expenses are subsidized to boarding students. The tuition-free funds are shared by the central and local governments in proportion, with 8:2 in the western region and 6: 4 in the central region; In addition to municipalities directly under the central government, the eastern region is determined by the provinces according to their financial situation. Textbook funds are provided free of charge, with the central government fully responsible for the central and western regions and the local governments responsible for the eastern regions. The funds for subsidizing the living expenses of boarders shall be borne by local governments, and the objects, standards and methods of subsidies shall be determined by local people's governments.
(2) Improve the level of public funds for primary and secondary schools in rural compulsory education. While exempting tuition and miscellaneous fees, we should first implement the allocation standard of public funds per capita in the financial budget of rural primary and secondary schools in all provinces (autonomous regions and municipalities), and the required funds will be shared by the central and local governments according to the proportion of tuition and miscellaneous fees. On this basis, in order to promote the balanced development of rural compulsory education, the central government will formulate the benchmark quota of public funds for primary and secondary schools in rural compulsory education in a timely manner, and the required funds will still be shared by the central and local governments according to the above ratio. The central government adjusts the benchmark quota in a timely manner.
(3) Establish a long-term mechanism for the maintenance and renovation of primary and secondary schools in rural compulsory education. For the central and western regions, according to the factors such as the number of primary and secondary school students, the average area of school buildings, the service life and the unit cost in the rural compulsory education stage, the funds required for the annual school building maintenance and renovation in each province (autonomous region or municipality) are determined by the central government, and are shared by the central and local governments in a ratio of 5:5. In the stage of compulsory education in the eastern region and rural areas, the funds needed for the maintenance and renovation of primary and secondary school buildings are mainly borne by local governments, and the central government gives appropriate rewards according to its financial situation and the effectiveness of school building maintenance and renovation.
(4) Consolidate and improve the wage guarantee mechanism for rural primary and secondary school teachers. The central government continues to support the salary funds of rural primary and secondary school teachers in the central, western and eastern regions in accordance with the current system. The people's governments at the provincial level should increase the transfer payments to areas with weak financial resources within their respective administrative areas to ensure that the salaries of rural primary and secondary school teachers are paid in full and on time in accordance with national standards.
Three, the implementation steps of rural compulsory education funds guarantee mechanism reform
Since the spring semester of 2006, the reform of rural compulsory education funds guarantee mechanism has been gradually implemented in rural primary and secondary credit years and regions.
(1) In 2006, all primary and secondary school students in rural compulsory education in the western region were exempted from tuition and miscellaneous fees; At the same time, the central government arranges public funds to subsidize rural compulsory education primary and secondary schools in the western region to improve the level of public funds protection; Start a new mechanism to ensure the funds for the maintenance and renovation of primary and secondary school buildings in rural compulsory education.
(2) In 2007, all primary and middle school students in rural compulsory education in the central and eastern regions were exempted from tuition and miscellaneous fees; At the same time, the central government will arrange public funds to subsidize rural compulsory education primary and secondary schools in the central and eastern regions to improve the level of public funds protection.
(3) In 2008, the public funds for primary and secondary school students in rural compulsory education in various places reached the basic standard of public funds per student promulgated by the province (autonomous regions and municipalities) before the start of the fall semester in 2005; The central government allocated funds to expand the coverage of free textbooks.
(4) In 2009, the central government issued a benchmark quota of public funds for primary and secondary schools in rural compulsory education. Provinces (autonomous regions and municipalities) to develop the basic standard of public funds per student is lower than the benchmark quota difference, then arrange 50%, the required funds by the central finance and local finance in accordance with the proportion of tuition and fees.
(5) In 5)20 10/0, the benchmark quota of public funds for primary and secondary schools in rural compulsory education was fully implemented.
The reform of the funding guarantee mechanism for primary and secondary schools in the compulsory education stage such as agricultural reclamation and forest farms will be implemented simultaneously with the rural areas in the region, and the required funds will be guaranteed according to the existing system. Urban compulsory education should also gradually improve the funding guarantee mechanism, and the specific implementation methods should be determined by the local authorities, and the required funds should be borne by the local authorities. Among them, students in the compulsory education stage who enjoy the minimum living guarantee policy for urban residents enjoy the "two exemptions and one subsidy" policy simultaneously with primary and secondary school students in the local rural compulsory education stage; Children of migrant farmers attend schools in compulsory education in cities and enjoy the same policies as students in compulsory education in their cities.
Fourth, strengthen leadership and ensure implementation.
The reform of rural compulsory education funds guarantee mechanism involves a wide range, with strong policy, and the task is very arduous and urgent. All regions and relevant departments must fully understand the great significance of deepening the reform of rural compulsory education funds guarantee mechanism from the perspective of politics and the overall situation, make careful arrangements and make overall arrangements, and implement all reform policies in a down-to-earth manner.
(1) Strengthen organization and leadership and improve coordination. Local people's governments at all levels should earnestly strengthen the organization and leadership of the reform of rural compulsory education funding guarantee mechanism, and the "top leaders" should personally grasp and take overall responsibility. All relevant departments should strengthen coordination and close cooperation. It is necessary to set up a leading group and office for the reform of rural compulsory education funds guarantee mechanism, and be responsible for the organization and implementation. In particular, on the basis of in-depth investigation and study and extensive listening to opinions from all sides, in accordance with the requirements of this notice, we should promptly formulate practical implementation plans. The relevant departments in the State Council should give full play to their functions and strengthen the guidance and coordination of the reform of rural compulsory education funds guarantee mechanism.
(two) the implementation of responsibility sharing, strengthen the management of funds. The people's governments at the provincial level are responsible for the overall implementation of the funds that should be borne by the people's governments below the provincial level, formulate specific sharing measures for governments at all levels in the province (autonomous regions and municipalities), improve the financial transfer payment system, and ensure that the funds for the reform of the central and local rural compulsory education funds guarantee mechanism are put in place. We will promote the reform of the budget system of rural compulsory education schools and bring all revenues and expenditures into budget management. Improve the management system of budget funds payment, strengthen the financial management of rural primary and secondary schools, handle all expenditures in strict accordance with the budget, implement the financial disclosure system of rural primary and secondary schools, ensure the timely, standardized, safe and effective distribution and use of funds, and strictly prohibit the misappropriation, interception and misappropriation of education funds. Comprehensively clean up the current policy of school fees in rural compulsory education, cancel all administrative fees in rural compulsory education, and resolutely put an end to arbitrary charges.
(3) Accelerate the comprehensive reform of education. Deepen the reform of the teacher personnel system, fully implement the teacher qualification access system according to law, strengthen the management of rural primary and secondary schools, resolutely repel unqualified and redundant teachers, and improve the level of rural primary and secondary school teachers; Implement the system of urban teachers and university graduates teaching in rural areas. Implementing quality education in an all-round way and speeding up the curriculum reform in rural primary and secondary schools; Strictly control the types and prices of textbooks in rural primary and secondary schools, implement government procurement of textbooks, and gradually establish a textbook recycling system. Establish a compulsory education evaluation system with quality education as its purpose. Promote educational equity and prevent excessive concentration of educational resources in a few schools.
(4) Make concerted efforts to strengthen supervision and inspection. People's governments at all levels shall arrange funds for rural compulsory education in an open and transparent manner, report to the people's congress at the same level on the responsibility and input of implementing funds for rural compulsory education, and announce them to the public and accept social supervision. Finance, education, price, auditing, supervision and other relevant departments at all levels should strengthen the supervision and inspection of the arrangement and use of funds for rural compulsory education, the definition of poor students, and the fees charged by primary and secondary schools. People's governments at all levels should improve and strengthen education supervision, and take the reform of rural compulsory education funding guarantee mechanism and comprehensive education reform as an important part of education supervision. Through joint efforts, the reform of rural compulsory education funds guarantee mechanism will truly become a moral and political project, a popular project and a sunshine project.
(5) Increase publicity. The local people's governments at all levels and the relevant departments of the State Council should attach great importance to the publicity work of the reform of rural compulsory education funds guarantee mechanism, formulate feasible publicity plans, make extensive use of various publicity media, and take various forms to carry out in-depth publicity to the whole society, so as to make the party and government's policy of benefiting the people widely known and deeply rooted in the hearts of the people, create a good reform environment, and ensure the smooth progress of the reform of rural compulsory education funds guarantee mechanism.