农村义务教育财政转移支付法律监督研究

发布时间：2019-06-17 12:00

【摘要】：为了完成文盲扫除工作和提高全民文化素质,我国始终致力于义务教育的推行。鉴于城乡经济发展的不平衡,造成了城乡义务教育资源分配不均,使得农村义务教育成为我国教育工作的重点和难点。为了改善和提高农村义务教育水平,国家通过财政转移支付来保证农村义务教育所需的资金投入。但是,由于我国当前农村义务教育的相关体系还不健全,以及财政转移支付监管不到位等,导致了农村义务教育财政转移支付近年来出现了种种问题。本文运用文献分析法、系统分析法、比较分析法等研究方法,分五部分对农村义务教育财政转移支付的法律监督问题进行研究和阐述。第一部分,介绍了义务教育财政转移支付的现状和研究意义;第二部分,阐述了义务教育财政转移支付的理论基础(义务教育的公共物品属性、公平理论、委托代理理论),农村义务教育财政转移支付法律监督法理基础(财政法治理念和权力监督理念)以及对农村义务教育开展法律监督的重要性等,从而奠定本文研究的理论基础;第三部分,归纳、总结了我国农村义务教育财政转移支付法律监督中存在的问题及成因。存在的主要问题有财政转移支付相关立法的缺乏、执法监督体系不健全。其中监督体系问题包括:财政监督预算编制不完善、分配体制不科学,审计监督相关法律存在漏洞、设置存在缺陷、很多工作具有滞后性,人大监督审核预算内容较为粗略宽泛、预算审查忽略预算外资金、政府官员在人大中所占的比重过大、人大代表中缺乏专家型人士等;第四部分,介绍并归纳了典型域外国家的监管经验和做法,认为我国应当借鉴国外经验构建法律化、规范化的法律监督制度,建立完善、严密的执法监督体系,并重视审计监督在转移支付法律监督当中发挥的重要作用;第五部分,结合全文提出了以下应对措施:完善农村义务教育财政转移支付的立法以及监督的法治建设,建立由权力机关、财政部门、审计部门和社会共同参与的全方位的执法监督体系,在强化对一般性财政转移支付监督的同时,注重对农村义务教育财政转移支付全过程进行法律监督,更要注重农村义务教育财政转移支付法律监督队伍建设。农村义务教育资金的使用是关系国计民生的大事,绝不能沦落为部分人受益的工具。通过对农村义务教育财政转移支付监督问题的透彻研究可以真正保障农村孩子们享有公平、公正、优质的义务教育。
[Abstract]:In order to eliminate illiteracy and improve the cultural quality of the whole people, our country has always been committed to the implementation of compulsory education. In view of the imbalance of urban and rural economic development, resulting in the uneven distribution of urban and rural compulsory education resources, rural compulsory education has become the focus and difficulty of education in our country. In order to improve and improve the level of rural compulsory education, the state guarantees the necessary capital investment of rural compulsory education through financial transfer payment. However, due to the current rural compulsory education system is not perfect, as well as the supervision of financial transfer payment is not in place, resulting in a variety of problems in rural compulsory education financial transfer payment in recent years. This article uses the literature analysis method, the system analysis method, the comparative analysis method and so on research method, divides into five parts to carry on the research and the expounding to the rural compulsory education financial transfer payment legal supervision question. The first part introduces the present situation and research significance of the financial transfer payment of compulsory education. The second part expounds the theoretical basis of compulsory education financial transfer payment (public goods attribute of compulsory education, fairness theory, principal-agent theory), the legal basis of legal supervision of rural compulsory education financial transfer payment (the concept of financial rule of law and the concept of power supervision) and the importance of legal supervision of rural compulsory education, so as to lay the theoretical foundation of this study. The third part summarizes the problems and causes in the legal supervision of financial transfer payment of rural compulsory education in China. The main problems are the lack of relevant legislation of financial transfer payment and the imperfect supervision system of law enforcement. Among them, the problems of supervision system include: the budget preparation of financial supervision is not perfect, the distribution system is not scientific, the relevant laws of audit supervision exist loopholes, there are defects in the establishment, a lot of work is lagging behind, the budget content of supervision and audit by the people's Congress is relatively broad, the budget examination ignores the extra-budgetary funds, the proportion of government officials in the people's Congress is too large, and there is a lack of expert personnel among the deputies to the National people's Congress. The fourth part introduces and sums up the supervision experience and practice of typical foreign countries, and holds that our country should draw lessons from the foreign experience to construct the legalized and standardized legal supervision system, establish a perfect and strict law enforcement supervision system, and attach importance to the important role of audit supervision in the legal supervision of transfer payment. The fifth part, combined with the full text, puts forward the following countermeasures: perfecting the legislation of rural compulsory education financial transfer payment and the construction of supervision by the rule of law, establishing an omni-directional law enforcement supervision system with the participation of power organs, financial departments, audit departments and society, while strengthening the supervision of general financial transfer payment, paying attention to the legal supervision of the whole process of rural compulsory education financial transfer payment, We should pay more attention to the construction of legal supervision team for financial transfer payment of rural compulsory education. The use of rural compulsory education funds is a major event related to the national economy and people's livelihood, and must not be reduced to a tool for the benefit of some people. Through the thorough study of the supervision of financial transfer payment of rural compulsory education, we can really ensure that rural children enjoy fair, fair and high-quality compulsory education.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.16

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