The scope of public financial guarantee. Compulsory education is a basic right of citizens, and its funds are mainly borne by public finance, which is the basic means to ensure the fairness of schooling opportunities. In view of the reality that the total amount of education funds is insufficient, China has established the priority position of rural compulsory education in public finance, and effectively played the absolute main role of public finance funds in the allocation of rural compulsory education resources. Bringing rural compulsory education into the coverage and guarantee system of public finance in an all-round way, reasonably dividing financial power and administrative power, ensuring the investment of financial funds from the system design and improving the efficiency of fund use are of great significance to comprehensively improve the development level of rural compulsory education, and are important strategic measures to improve the efficiency of public financial funds and good social benefits under the background of large-scale running schools in poor countries. The specific items included in the scope of public financial security in this reform include: (1) all tuition and miscellaneous fees for students in rural compulsory education, free textbooks for students from poor families and subsidies for boarders; (2) improve the level of public funds for primary and secondary schools in rural compulsory education; (3) Establish a long-term mechanism for the maintenance and renovation of primary and secondary schools in rural compulsory education; (4) Consolidate and improve the wage guarantee mechanism for rural primary and secondary school teachers. According to estimates, after the implementation of the new rural compulsory education funding guarantee mechanism, the central and local governments at all levels will increase the rural compulsory education funding by about 2 182 billion yuan during the Eleventh Five-Year Plan period, including 0125.4 billion yuan for the central government and 92.8 billion yuan for the local government. The injection of these funds will ensure the long-term and effective protection of rural compulsory education funds in China and promote the healthy, coordinated and steady development of rural compulsory education.

2. Central and local sub-projects and proportional sharing mechanisms have been established.

A few years ago, China's economic foundation was still very weak, and China's rural compulsory education implemented a "county-based" management system. The asymmetry of financial power and administrative power in this management system leads to the unreasonable sharing of education funds and investment guarantee mechanism, which has long been the institutional root of the shortage of funds and the slow overall development of rural compulsory education. Especially after the reform of taxes and fees, the focus of fiscal revenue has moved up, and the central fiscal revenue accounts for about 50% of the national fiscal revenue, and the proportion has increased significantly. In addition, the revenue of provincial finance has accounted for more than 60%, while the revenue of county and township finance is generally only about 15%, but it has assumed the responsibility of investing most of the funds in rural compulsory education. The serious absence of central finance and provincial finance in compulsory education investment is actually a serious "inaction" performance. According to statistics, in 2004, the national budget allocated 654.38+0326 billion yuan for compulsory education in rural areas, of which the central government allocated about 654.38+05 billion yuan for education subsidies, accounting for only 654.38+065.438+0% of the total expenditure on compulsory education in the national budget. This asymmetry of financial resources and compulsory education responsibilities among governments makes the fragile county-level finance bear a heavy burden. Many county finances have become "meal finance" and "deficit finance", and the investment in compulsory education is very serious, which eventually leads to the slow development of rural compulsory education. If the current administrative management system and financial system are not reformed and a relatively balanced general central financial transfer payment system is established as soon as possible, the shortage of funds for compulsory education in economically backward areas will continue, and the backwardness of rural economic development and the financial difficulties of counties and townships will eventually ruin rural compulsory education. To this end, this reform starts with clarifying the responsibilities of governments at all levels and establishing a funding guarantee mechanism for the central and local governments to share the project in proportion. In the overall arrangement of funds, it embodies the principle of "the central government takes the lead". As for the funds for exempting tuition and fees and improving the level of public funds, the central and local governments share the ratio of 8: 2 in the western region, 6: 4 in the central region, and the eastern region is determined by the provinces according to the financial situation except municipalities directly under the central government. The share ratio of school building maintenance and renovation funds in the western part of Kim Jae Jung is 5: 5, and the eastern part is mainly borne by the local government, and the central government gives appropriate incentives. The provision of free textbooks for students from poor families is fully borne by the central government in the western part of Kim Jae Jung and by local governments in the eastern part. The funds for subsidizing the living expenses of boarders shall be borne by the local authorities. This mechanism initially reached the relative consistency between financial power and administrative power, and at the same time restored the original function of public finance in serving public utilities such as compulsory education.

3. Implement a county-based system that is implemented and managed by the provincial government as a whole.

In the reform of rural compulsory education funds input system, China's financial management system has stepped out of a development track with the focus gradually moving up, and the function of public finance transfer payment has been gradually strengthened. Traditionally, township governments and farmers have assumed the main responsibilities of rural compulsory education. After the reform of rural taxes and fees, the state has made major adjustments to the rural compulsory education system. The main body of education management has moved from township government to county government, and the source of funds has shifted from farmers to finance. The local finance mainly arranges funds independently within the financial scope approved by the central government. After the agricultural tax was completely abolished in 2005, great changes have taken place in the revenue and expenditure structure of county-level finance and compulsory education. The expenditure on compulsory education accounts for a large part of the county-level financial expenditure, which squeezes out the investment in science and technology, culture, health, social security, industrial economy and supporting agriculture, and seriously affects the healthy and stable development of county economy. Especially after the abolition of the "five agricultural taxes", the financing channels of rural compulsory education are narrow and single, mainly relying on the capital investment in the county-level financial budget, and the financial management system of rural compulsory education "county-oriented" has increasingly exposed its drawbacks. After the implementation of the new mechanism in the State Council in 2006, the rural compulsory education was implemented with the system of "overall planning at the provincial level, with counties as the mainstay". The provincial government is responsible for coordinating and implementing the funds that should be borne by governments at or below the provincial level, formulating specific sharing methods for local governments at all levels, improving the financial transfer payment system, and ensuring that the funds for the reform of the central and local rural compulsory education funding guarantee mechanism are put in place. At the same time, the "school finance bureau management" should be implemented in rural primary and secondary schools, and systems such as budget preparation and fund payment management should be established to strengthen the financial management of rural primary and secondary schools, strengthen supervision and inspection, and effectively improve the efficiency of fund use.