摘要
改革开放以来,我国农村义务教育发展取得了巨大成就,农村义务教育财政体制也发生了深刻的变革,但目前该体制仍存在一些问题,其根本原因是缺乏稳定、有效、均衡的农村义务教育经费投入保障机制。构建农村义务教育财政新体制,一要增加教育投入总量,建立公平的教育财政管理体制;二要明确政府责任,提升投入主体重心;三要完善转移支付制度,促进教育资源配置均衡;四要完善教育财政法律法规。在分阶段回顾农村义务教育财政体制变迁历程的基础上,总结了我国农村义务教育财政体制的演变特征,并就如何进一步改革和完善我国农村义务教育财政体制提出政策建议。
The rural compulsory education in China has made great achievements, and the financial sys- tem for rural compulsory education has also undergone a profound transformation since China＇s reform and openingup, but this system still has some problems at present, and the fundamental reason is the lack of stable, effective and balanced funds investment protection mechanism for rural compulsory edu- cation. Building a new financial system of rural compulsory education is to, the first, increase the total amount of investment in education and establish a fair system of financial management; the second, make the clear government responsibility and promote focus of investment main body; the third, im- prove the transfer payment system, and promote a balanced allocation of educational resources; the fourth, improve the laws and regulations of education finance. The paper reviewed the developing course of the financial system for rural compulsory education, summed up the characteristics, and gave some suggestions which would make further reform and improvement in China＇s financial system for ru- ral education.
出处
《河北大学学报（哲学社会科学版）》
CSSCI
北大核心
2012年第4期27-33,共7页
Journal of Hebei University(Philosophy and Social Science)
基金
教育部人文社会科学研究2007年度青年基金项目(07JC880017)
关键词
农村义务教育
财政体制
制度变迁
financial system
rural compulsory education
system changes
