Acknowledgments; Contents; List of Figures; List of Tables; Executive Summary; 1 Finance System and Policy Review of Chinese Rural Compulsory Education; 1.1 Development of Compulsory Education in China; 1.1.1 Development of Compulsory Education; 1.1.2 Increase in Expenditure for Compulsory Education; 1.2 Transformation in Compulsory Education Financing System in China; 1.2.1 Decentralized Financing and Decentralized Management; 1.2.2 The New Problem of the System of Decentralized Financing and Decentralized Management Due to Tax Sharing Reform

1.2.3 Rural Tax-Fee Reform and the County-Centered System1.2.4 Fund Guarantee Mechanism for Rural Compulsory Education; 1.3 Key Compulsory Education Projects in China; 1.3.1 National Compulsory Education Project in Poverty-Stricken Regions; 1.3.2 Project of Dilapidated School Building Renovation for Primary and Junior Secondary Schools; 1.3.3 Rural Boarding Schools Project; 1.3.4 Two Exemption and One Subsidy Policy; 1.3.5 Project of Distance Education in Rural Primary and Junior Secondary Schools; 1.4 Main Challenges in Compulsory Education Finance in China

1.4.1 The Inadequacy of Total Expenditures for Rural Compulsory Education Has not Been Resolved1.4.2 Teacher Quality and Teacher Training Are Crucial for Further Development of Rural Compulsory Education; 1.4.3 Adequacy of Non-personnel Expenditures Needs Improvement and Growth Mechanisms Needs Perfecting; 1.4.4 The Standard of Living Subsidy for Poor Boarding Students Is Relatively Low and Expenditure Guarantee Needs to Be Further Strengthened; 1.4.5 The Resources Allocation Between Urban and Rural Areas Is not Balanced and Per-Student Expenditures for Rural Schools Are Much Lower

1.4.6 Differences of Expenditures Per Student in Rural Primary and Junior Secondary Schools Are Comparatively Big Between Regions1.4.7 The Long-Term Physical Facilities Guarantee Mechanism for Rural Primary and Junior Secondary Schools Needs Further Improvement; 1.4.8 Crowding-Out Effect of Multi-level Governments; 2 Study on Non-personnel Expenditure Standards for Rural Compulsory Education; 2.1 Non-personnel Expenditure Standards for Rural Compulsory Education: Concept, Status Quo, and the Approaches; 2.1.1 The Definition of Non-personnel Expenditures for Primary and Junior Secondary School

2.1.2 Status Quo of Non-personnel Expenditures for Primary and Junior Secondary Schools in China2.1.2.1 Status Quo of Non-personnel Expenditures for Primary and Junior Secondary Schools in China; 2.1.2.2 Non-personnel Expenditure Standards for Primary and Junior Secondary Schools in Four Sample Provinces; 2.1.3 Principles to Determine Non-personnel Expenditure Standards for Primary and Junior Secondary Schools; 2.1.3.1 The Non-personnel Expenditure Standard Should Match Educational Development