我国义务教育财政转移支付法律制度研究

发布时间：2018-02-28 15:15

本文关键词： 义务教育财政转移支付宏观调控　出处：《西南大学》2014年硕士论文　论文类型：学位论文

【摘要】：义务教育作为一种纯公共产品,具有较强的外溢性,义务教育成为一种惠及全民、造福于社会、关乎国家民族发展的公共产品。在普及义务教育、提高教育资源利用率、实现义务教育均等化方面,政府扮演着极其重要的角色。但是在我国现行的义务教育财政体制下,仍然存在着部分地区义务教育经费严重短缺,教育资源配置效率不高,地区、城乡、学校之间资源分配差距较大等问题。造成这些问题的主要原因是现行体制下各级政府间财力资源与义务教育责任的不对称,中央和省级政府集中了主要财力,但承担较小的义务教育财政责任；县级政府财力薄弱,却承担着义务教育的主要责任。解决各级政府间义务教育责任与财力不对称的办法,就是完善的义务教育财政转移支付法律制度。我国现行的义务教育财政转移支付法律制度存在着各种问题：相关的法律法规不完善；各级政府所应承担的责任划分不清；义务教育财政转移支付资金的计算没有法定的、科学的标准；义务教育财政转移支付资金缺乏法律的规范和监督。放眼世界,日、美、法、德在义务教育财政转移支付方面建立了完善的法律制度,以法律的形式来保障义务教育资金的有效运行,对我国建立完善的义务教育财政转移支付法律制度具有指导性的意义。通过分析这几个国家的义务教育财政转移支付法律制度,并从中总结出值得我国借鉴的宝贵经验,再结合我国的具体情况,完善我国义务教育财政转移支付法律制度：加强义务教育财政转移支付相关立法,完善相关的法律法规；明确划分各级政府对义务教育财政转移支付的责任；完善义务教育财政转移支付资金的分配和测算管理；加强对义务教育财政转移支付的法律规范和监督。
[Abstract]:Compulsory education, as a pure public product, has a strong spillover. Compulsory education has become a public product that benefits the whole people, benefits the society, and is related to the development of the nation and the nation. In the process of popularizing compulsory education, improving the utilization rate of educational resources, In order to realize the equalization of compulsory education, the government plays an extremely important role. However, under the current financial system of compulsory education in China, there is still a serious shortage of compulsory education funds in some areas, and the allocation of educational resources is not efficient. The main reasons for these problems are the asymmetry between the financial resources of governments at all levels and the responsibility for compulsory education under the current system, and the central and provincial governments have concentrated their main financial resources. But to bear the financial responsibility of compulsory education, the county government is weak in financial resources, but it bears the primary responsibility of compulsory education. Is the perfect compulsory education financial transfer payment legal system. There are various problems in the current legal system of financial transfer payment of compulsory education in our country: the relevant laws and regulations are not perfect; the responsibilities of governments at all levels are not clearly divided; the calculation of funds for financial transfer payment of compulsory education is not legal. Scientific standards; lack of legal norms and supervision of compulsory education financial transfer payment funds. Looking at the world, Japan, the United States, France, and Germany have established a sound legal system for compulsory education financial transfer payments. To ensure the effective operation of compulsory education funds in the form of law is of guiding significance to the establishment of a sound legal system of financial transfer payment for compulsory education in China. Through the analysis of the legal system of financial transfer payment of compulsory education in these countries, And sum up the valuable experience that our country should draw lessons from, combine our country's concrete situation, perfect our country compulsory education finance transfer payment legal system: strengthen the compulsory education finance transfer payment related legislation, perfect the relevant laws and regulations; It is clear that governments at all levels should be responsible for financial transfer payment of compulsory education; improve the allocation and management of funds for financial transfer payment of compulsory education; and strengthen the legal norms and supervision of financial transfer payment for compulsory education.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.16;D922.2

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