摘要
通过对中国农村义务教育财政体制的实证分析发现,自2001年开始实行的以县级政府作为投资筹措主体的财政体制,使政府投资主体的重心有所提升,中、西部地区获得了较之以前更多的中央财政转移支付资金,但是,由于县级政府大多缺乏足够的财政支撑能力,而县以上各级政府的财政支持力度还不能满足实际需要,因而农村义务教育经费仍然缺乏稳定的保障,经费供给总量依然严重不足,各级政府投资结构不合理,以及公共资源配置不公平的问题没有得到根本解决。因此,国家财政体制应加快向公共财政体制的转型,强化政府的公共服务职能,尽快使捉村义务教育成为国家财政向农村提供公共服务的一个重点。农村义务教育财政体制的改革,要以国家财政体制改革为背景,加大中央和省级政府对农村义务教育的投资责任,建立起中央和地方各级政府分工合理、职责明确、运行规范、稳定长效的农村义务教育经费保障机制。
The evidence-based analysis of the financial system for rural compulsory education indicates that the focus of the government's investment system for rural education has been moved up and those schools in the central and western areas have got much more funds from the transferred payment of the central government's finance. However, since most of the county governments do not have sufficient financial capability and those governments above county level cannot satisfy the practical needs of educational development, there still lacks a stable guarantee of enough funds for rural compulsory education and the problem of unfair allocation of public resources is still available. Therefore, the mode transition of the national financial system towards the public financial system should be accelerated and the governments' function of public service should be reinforced for making rural compulsory education one of the focuses of the government's public service to rural areas. The financial system reform for rral compulsory education should be based on the reform of the national finance system and efforts should be made to entrust more responsibility to the central government and provincial governments for investment in rural compulsory education, thus establishing a well-coordinated, rational, clarified, regular and stable mechanism for guaranteeing enough funds for rural compulsory education.
出处
《教育研究》
CSSCI
北大核心
2004年第5期3-10,共8页
Educational Research
基金
福特基金会中国公共政策研究项目"中国农村义务教育财政投入体制研究"的工作成果之一
