农村义务教育财政投入体制研究

发布时间：2018-03-16 15:14

本文选题：义务教育　切入点：农村　出处：《西南大学》2007年硕士论文　论文类型：学位论文

【摘要】： 农村义务教育的财政体制是指国家资源投向农村义务教育并对其进行管理的体制，它是国家教育财政体制的重要组成部分。从20世纪80年代以来，随着国家经济体制、财政体制以及教育体制改革的深入，我国农村义务教育财政体制经历的一个从集权向分权演变过程。通过对不同时期农村义务教育财政投入体制的对比，可以发现我国现行体制的突出特点：从全局上将农村义务教育投资的统筹主体由原来的乡提升到县，从而使农村义务教育政府投资主体发生上移；教师的工资和校舍的维修改造由县及县以上的多级政府负担；中央政府加大了对农村义务教育经费的投入与支持力度；日常运转所需公用经费由县级政府负担。从总体上看，我国普及九年制义务教育的基础还很脆弱，地区之间、城乡之间义务教育的发展存在很大的差异。特别是在农村地区，由于义务教育政府财政投入体制建立在十分脆弱的县级财政的基础之上，县级政府在义务教育中负担主要责任，其结果是导致全国大部分农村地区义务教育政府财政投入总量严重不足，财源很不稳定，，公用经费短缺问题十分突出，农村义务教育负债重。究其症结根源在于：财权与事权不合理，分担责任不明确。我国农村义务教育政府财政投入重心低，该体制制约着农村义务教育的推进和发展，迫切需要国家财政体制和农村义务教育投资体制的改革和创新。构建和谐农村义务教育财政投入体制的思路在于：充分重视农村地区差异，按不同的社会经济发展水平建立不同的政府农村义务教育投资模式；重新划分各级政府在农村义务教育中的财政责任，对农村义务教育各项资金的初始来源作科学合理的划分，建立稳定的机制，实现分层次供给；中央和省级政府应在农村义务教育经费分担中承担主要责任，成为农村义务教育的投资主体。有了这样的思路，通过中央和地方各级政府对教师工资经费、学校公用经费、基建经费和助学经费四项经费进行的合理分担，从而构建以中央和省级政府为主体的农村义务教育财政投入体制。
[Abstract]:The financial system of rural compulsory education refers to the system in which the national resources invest in and manage the rural compulsory education. It is an important part of the national education financial system. Since 1980s, with the national economic system, With the deepening of the reform of the financial system and the educational system, the financial system of rural compulsory education in our country has experienced a process of evolution from centralization to decentralization. Through the comparison of the financial input system of rural compulsory education in different periods, We can find out the outstanding characteristics of the current system of our country: from the overall situation to promote the main body of rural compulsory education investment from the original township to the county, so that the government investment in rural compulsory education will be moved up; The teachers' wages and the maintenance and renovation of the school buildings are borne by the multi-level governments at or above the county level; the central government has increased the input and support to the rural compulsory education funds; the public funds needed for the daily operation are borne by the county governments. On the whole, the foundation for popularizing nine-year compulsory education in China is still very fragile. There are great differences in the development of compulsory education between regions and between urban and rural areas, especially in rural areas. Because the compulsory education government financial input system is based on the very fragile county finance, the county government bears the main responsibility in the compulsory education. The result is that the total amount of government financial input for compulsory education in most rural areas of the country is seriously insufficient, the financial resources are very unstable, and the shortage of public funds is very prominent. Rural compulsory education is heavily indebted. The crux of the problem lies in the unreasonable financial and administrative rights, the unclear sharing of responsibilities, the low focus of government financial investment in rural compulsory education, and the system that restricts the promotion and development of rural compulsory education. There is an urgent need for the reform and innovation of the national financial system and the rural compulsory education investment system. The train of thought of constructing harmonious rural compulsory education financial input system lies in: paying full attention to the differences in rural areas and establishing different government investment modes of rural compulsory education according to different social and economic development levels; Redivide the financial responsibility of the governments at all levels in rural compulsory education, make a scientific and reasonable division of the initial sources of funds for rural compulsory education, establish a stable mechanism and realize the hierarchical supply; The central and provincial governments should bear the primary responsibility in the sharing of funds for rural compulsory education and become the main investment bodies in rural compulsory education. In order to construct the financial input system of rural compulsory education with the central and provincial governments as the main body, the capital construction funds and the four funds for the aid of students should be rationally shared.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：G522.3

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