China, Finland, special education, inclusive education, fiscal policy
Abstract
This study aims to investigate the financial system of special education in Finland and explore the implications of Finland’s experience for China. The research methods include literature review and statistical data analysis. The main issues include allocating special education funds, management models, and their effects between the two countries. This article compares the financial background and current situation of special education in China and Finland, pointing out challenges such as insufficient funding, uneven resource allocation, and shortage of professional personnel in China. By comparison, Finland adopts an inclusive education fiscal system that emphasizes fairness and efficiency. Through centralized financial support and flexible resource allocation, it has achieved high-quality development of special education. China can learn from Finland’s experience in rational planning of financial investment and improvement of policy support, to enhance the quality and equity of its special education and improve China’s national policy on special education. Summarizing Finland’s experience and providing insights for China, it is recommended that China learn from Finland’s successful practices in funding, resource allocation, audit evaluation, and professional training to optimize the use of special education resources and enhance educational equity and quality.
