摘要
随着税费改革后农村义务教育经费筹措渠道的减少,农村义务教育经费也会减少,这将使本来就投入不足的农村义务教育面临更为严峻的形势。如何保证农村税费改革后农村义务教育公共物品的提供,不仅关系到农村义务教育的稳定和发展以及“普九”成果的巩固,而且也直接影响着税费改革能否顺利进行。本文分析了税费改革对农村教育经费投入的影响,提出应借鉴国际农村基础教育经费投入的模式,完善农村义务教育经费投入体制的对策。
With the means of raising funds of rural compulsory education reduced after the tax reform,the funds of the rural compulsory education can also be reduced,which will cause a more serious situation to the rural compulsory education which is insufficient on the investment.How to guarantee the provision of public goods of rural compulsory education after the rural tax reform not only relates to the rural compulsory education stability and advancement as well as the achievements of 'universal compulsory education of nine years' being consolidated,but also directly affects the tax reform being carried on smoothly.This paper analyzes the influence of the tax reform to the funds investment of the rural education,and proposes some countermeasures to perfect the funds investment system of the rural compulsory education by profiting from the pattern of the international funds investment of the rural elementary education.
出处
《淮北职业技术学院学报》
2006年第1期37-40,共4页
Journal of Huaibei Vocational and Technical College
基金
安徽省2005教育科学规划课题"税费改革后
农村教育经费投入新模式问题研究"阶段性成果(编号:JG05022)
关键词
税费改革
农村义务教育
经费投入
影响
对策
tax reform
rural compulsory education
fund investment
influence
countermeasure
