Abstract:

It is the most important method to do the research on the public educational fiscal expenditure law under the concept of equity. It can promote the effective allocation of public education resources, to maximize the advantages of public education, to realize the social equality. The lack of the concept of equity in public educational fiscal expenditure law is the main reason, which is for the low ratio of educational adequacy in the current education field in China, the uneven distribution of educational resources in the region, between the urban and rural areas, and in the different levels of social strata.

Therefore, in order to solve all these problems, it should improve the public educational fiscal expenditure law under the concept of equity.

Public education is quasi public products in nature. The market mechanism couldn't play a part to allocate the quasi public goods effectively. This market failure is more prominent in the public educational field. The state characteristic determines that the government must be responsible for providing public educational products or services as a representative of the national public sector. But there is failure on the allocation of public resources by the responsible government as well. By improving the legal system not only can reduce the negative effect of the well operating market mechanism due to the failure that brought by the government, but also can expand the social interests, and maintain the social welfare. To construct and improve public educational fiscal expenditure law under the concept of equity can achieve all-round development of

society in the same or even drop low public educational expenditure level, on the contradiction of tax cuts and incremental expenditure.

The concept of equity has the needs to achieve in the justice system. It comes true through the public educational fiscal expenditure law in the field of public education. The public educational fiscal expenditure law is able to solve the unfair problems faced by China only under the guidance of the concept of equity. At present, the fundamental cause of the educational inequity in our country lies in the fact that the cognition of the relationship between education fairness and economic development has the defects. This also directly leads to the reality dislocation in the root that happens on the public educational fiscal, law system. Education equality is the unity of absolute justice and relative justice, The public educational fiscal expenditure law is the best way to realize the education, equality.

In China, the public educational fiscal expenditure law system can ac divided into three stages: the stage of the planned economic system, the stage of the fiscal decentralization reform, the stage of public finance. In our country, the performance of the law system of educational fiscal expenditure is showed on the educational administration authority and the responsibility of public educational fiscal expenditure, which is the trend from centralization to decentralization, and then to focus on both. This dissertation considers that the primary reason caused many unfair phenomena and problems, which is happened in the budget expenditure structure, in the regional and urban-rural areas, at all levels internal public education is the imperfect legal system and the deviation of the equity. Accordingly, in the process of establishment of public finance system to adapt to the market economy, in the field of public education our country we should build the construction of the public educational fiscal expenditure law under the concept of equity. It is transforming from merely on the operational production aptitude to construction public service change.

Under the influence of economic development, political system, religious culture and other factors, different countries have formed different public educational fiscal expenditure law system. By the analysis on the public educational expenditure patterns in the United States, France, Japan and Indian, it shows that there are different formation causes and valuable experience in public educational fiscal expenditure law system in these countries. First of all, the law of public educational expenditure must be feasible in practice. At the same time, in order to meet the needs of social development. the law system must be guaranteed on the timeliness. To avoid the fragmentation of educational management and expenditure pattern, the public educational fiscal expenditure law should manage overall. The reasonable division and supervision system of the expenditure responsibility is the guarantee of the effective allocation of public education resources. The public educational fiscal expenditure law should actualize the multilevel unification.

On the whole, the public educational fiscal expenditure law system should be constructed as below; firstly, to improve the budget law To guarantee the flands source by the construct the budget law in public educational fiscal expenditure can ensure the adequacy of public education financial expenditure. © The construction of the public educational fiscal expenditure law of the budget system should be led by the needs of school, based on the concept of equity, and take the establishment of index system as the method. © The public educational fiscal expenditure law also need to eliminate the fragmentation tendency of expenditure budget in the besic government. Furthermore, to strengthen the wholeness and the equity of the public educational budget system. O Budget performance management system is the inevitable composition of public educational fiscal expenditure law system. Through this way, it can improve the efficiency in the use of public educational expenditure funds, and actualize the regulatory effectiveness. Secondly, the reform of public educational fiscal expenditure on the transfer payment legal system is mainly focus on the innovation and institutional deign in the transfer payment method, which is under the overall control by the provincial government. Thirdly, the system to protect the right to education for the children of flowing population should be clarified and established, it should be incorporated into the local government financial security system. In this system, the main responsibility should be taken by the provincial government. The individual support will be the normal way in the implementation. To plan the public educational fiscal expenditure as a whole, and to take the equalization as a stage target. The high level government will take more responsibility for balancing the educational development between different areas and the urban-rural gap. Fourthly, independent, neutral authoritative evaluation institutions are needed to be established. To consummate the dual supervision mode of internal and external supervision is also important to be set up. The public participation in the supervision procedure should be built and accelerated. However, the regulatory indicators system and restraint mechanisms of incentive and punishment couldn't be neglected.

To do the research under the concept of equity on public educational fiscal expenditure law is the key to solve the current educational problems in China. It is also a guarantee for realize the equity in the system. To take the concept of equity as a guide. through the monolithic construction of public educational fiscal expenditure in the budget, transfer payment and the supervision system, so that the public educational fiscal expenditure law can be a guarantee on law to play a significant role to promote the economic and social progress, to achieve all-round development of human, and to enhance the overall level of social equity.

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