云南省教育行政事业性收费问题分析

发布时间：2018-03-24 22:39

本文选题：云南省　切入点：教育类　出处：《云南大学》2014年硕士论文

【摘要】：行政事业性收费,是指国家机关、事业单位、代行政府职能的社会团体及其他组织根据法律、行政法规、地方性法规等有关规定,依照国务院规定程序批准,在向公民、法人提供特定服务的过程中,按照成本补偿和非盈利原则向特定服务对象收取的费用。1987年颁布的《中华人民共和国价格管理条例》正式使用行政性、事业性收费的概念。行政事业性收费,其实质是政府行政机关和事业单位在为社会提供服务的过程中,按照国家规定向服务对象收取费用,以补偿服务成本消耗的一种价格行为,国外通常称之为公共服务价格。近年来,随着公共财政体制的初步建立,政府行政事业性收费在规模、结构、征收、资金使用和监督等各方面,都是人们热议的话题,也存在不小的争议,尤其是对教育类行政事业性收费管理的不规范,严重的甚至影响了部分社会成员的利益,阻碍了社会公平与效率的实现。因此,怎样规范政府教育行政事业性收费和怎样管理好教育类行政事业性收费是摆在众多管理者面前一个亟待解决的问题。本论文对教育行政事业性收费管理现状进行研究分析,通过对云南省教育类行政事业性收费历史与发展的探索,找出了云南省行政事业性收费的问题,和原因,就所找出的问题提出对策和措施,对云南省教育行政事业性收费管理的进一步发展具有理论意义和实践意义。
[Abstract]:Administrative fees and charges refer to state organs, institutions, social organizations and other organizations that act on behalf of the government, in accordance with the relevant provisions of the law, administrative regulations, local regulations and other relevant regulations, in accordance with the procedures prescribed by the State Council to approve to citizens, In the course of providing a specific service, the fees charged to a particular service object in accordance with the principles of cost compensation and nonprofits. The "regulations on Price Administration of the people's Republic of China" promulgated in 1987 formally use the administrative nature, The essence of administrative fees is that in the process of providing services to society, government administrative organs and institutions collect fees from service objects in accordance with state regulations. In order to compensate for the cost of service consumption, a kind of price behavior, foreign commonly called public service price. In recent years, with the initial establishment of the public financial system, the scale, structure, collection, use of funds and supervision of government administrative fees and charges have been the hot topic of discussion, and there are no small disputes. In particular, the non-standard management of educational administrative fees has seriously affected the interests of some members of society and hindered the realization of social equity and efficiency. How to standardize government educational administrative fees and how to manage educational administrative fees is a problem to be solved urgently in front of many managers. This paper studies and analyzes the current situation of educational administrative charge management, through the exploration of the history and development of educational administrative charges in Yunnan Province, finds out the problems and causes of administrative charges in Yunnan Province. It is of theoretical and practical significance for the further development of educational administrative fee management in Yunnan Province to put forward countermeasures and measures to solve the problems.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.294;F812.43

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