The Fiscal and Taxation Measures on the Construction of the New Rural Country-Design of the Construction of the State Farmers’Education Fund
It is the most important task to strengthen the education of the farmers，improve the quality of the peasants comprehensively and cultivate the new farmers in building a new socialist countryside in China．Meanwhile．it is the only way that inevitable to achieve the modernization,change the social dual structure gradually,improve the quality of the rural labor and ensure the transfer of the rural surplus labor．The human capital theory,developed in the 1960s．attaches great importance to the role that the human capital played in the economic growth．The human capital is thought to be an important source of the economic growth．Schulz has done quantitative research on the relations that the United investment in education from 1929 to 1957 and the economic growth．He resulted：the average yield of the investment in education at all levels is 17％：the income growth of investment in education of the labor income growth acoouut for 70％ while of the national income growth account for 33％．This paper,taking the status of the quality of the peasants in china into account,analyzes the path chosen to improve the human capital in rural areas which is based on the theory of public finance and human capital theory．Then：There is no special fund to improve the quality of the peasants and strengthen the education of the farmers according to the recent situation in our country．It is a major bottleneck in cultivating new farmers and building the new socialist countryside．So,based on the investigation on the famers in Tianiin and Shandong in recent years，the author has analysis and done research on the countermeasures and the framework design of the state farmer education funds supported by the State financial．
education expenditure investment in human capital state farmers education fund
PAN Jiqing HONG Yan
Finance and taxation and public administration institute,Shandong University of Finance,China,250012 Finance and tax finance department,Shandong University of Finance,China,250012
国际会议
2008 Conference on Regional Economy and Sustainable Development(2008区域经济与可持续发展国际学术会议)
济南
英文
365-373
2008-11-01（万方平台首次上网日期，不代表论文的发表时间）