义务教育城乡一体化的财政体制研究

发布时间：2018-05-03 06:17

  本文选题：义务教育 + 城乡一体化　； 参考：《武汉大学》2014年博士论文

【摘要】：我国城乡义务教育非均衡化发展问题近年来一直是教育学界的研究热点。财力作为支持义务教育发展的关键因素,是破解城乡义务教育发展失衡问题的主要突破口。本研究从我国城乡义务教育经费投入不公平的实际问题出发,以公共经济学、教育财政学为理论基础,揭示城乡一体化背景下义务教育均衡发展的内涵,建立义务教育财政体制的分析框架。在此基础上,从实证角度观察我国近年来义务教育财政拨款对推进我国城乡义务教育均衡化发展的贡献程度,分析城乡义务教育资源分配的影响因素,甄别现行义务教育管理体制和财政拨款制度的弊端,就克服弊端提出相应建议。在内容上,论文首先提出问题,明确研究主题,对研究中所涉及的基本概念与理论基础进行综述。继而以义务教育法的颁布作为分界线,对义务教育法颁布前的基础教育财政以及之后的义务教育财政的历史演进作了阐述和分析。探析了财政在义务教育城乡一体化中的具体作用,结合城乡一体化发展的历史背景,分析并总结了义务教育城乡一体化发展所提出的财政目标。针对近年来我国城乡义务教育经费投入情况进行实证分析,从财政的充足性、公平性、效率性和自由性方面对现行义务教育财政体制进行检验并寻找其中存在的问题,对城乡投入差距和随迁子女义务教育问题的制度障碍及政策因素进行剖析。在借鉴美国和日本通过财政政策促进城乡义务教育均衡以及处理流动儿童教育经费问题经验的基础上,提出实现我国城乡义务教育一体化的财政体制改革思路。鉴于我国城乡间经济发展水平参差不齐是城乡义务教育发展失衡的根本原因,应将推动义务教育财政体制从县市级政府主要负责的高度分散型向中央和省级政府主要负责的适度集中型的转变,作为解决我国城乡义务教育发展失衡问题的主要途径,进一步明确各级政府财政责任,合理配置其事权与财力,加大中央和省级财政对义务教育经费投入比重,调整规范促进城乡义务教育均衡发展的转移支付体系。深化城乡义务教育财政投入体制改革,坚持经费筹资渠道的多元化,建立三级政府统筹的义务教育拨款制度,义务教育经费投入由中央政府负责一级统筹,省级政府负责二级统筹,县级政府负责保底。建立进城务工人员随迁子女义务教育财政预算制度、经费分担制度和民办中小学财政补助制度,满足随迁子女义务教育经费需求。深化城乡义务教育财政分配体制改革,推进义务教育阶段学校办学条件标准化、师资配备标准化、生均经费投入标准化。深化城乡义务教育财政监督体制改革,还要进一步建立相关法律法规和评估监督制度,从制度建设层面为政策执行提供保障。
[Abstract]:In recent years, the problem of non-balanced development of compulsory education in urban and rural areas has been a hot research topic in the field of education. As a key factor to support the development of compulsory education, financial resources are the main breakthrough to solve the imbalance of the development of urban and rural compulsory education. Based on the theory of public economics and education finance, this study reveals the connotation of the balanced development of compulsory education under the background of urban-rural integration. To establish an analytical framework for the financial system of compulsory education. On this basis, from the perspective of empirical observation of the financial allocation of compulsory education in recent years in China to promote the balanced development of urban and rural compulsory education contribution, analysis of urban and rural compulsory education resources allocation factors, To identify the malpractice of the current compulsory education management system and financial allotment system, and put forward some suggestions to overcome them. In terms of content, the paper first puts forward questions, clarifies the research topic, and summarizes the basic concepts and theoretical basis involved in the research. Then, taking the promulgation of compulsory education law as the dividing line, this paper expounds and analyzes the financial history of basic education before and after the promulgation of compulsory education law. This paper probes into the concrete function of finance in the integration of urban and rural areas of compulsory education, and combines the historical background of the development of urban-rural integration, analyzes and summarizes the financial objectives put forward by the development of urban-rural integration of compulsory education. In view of the situation of urban and rural compulsory education funds input in recent years, this paper analyzes the financial adequacy, fairness, efficiency and freedom of the current compulsory education financial system and finds out the existing problems. This paper analyzes the gap between urban and rural investment and the institutional obstacles and policy factors of compulsory education for children. Based on the experience of the United States and Japan in promoting the balance of urban and rural compulsory education through fiscal policies and dealing with the problems of educational funds for floating children, the paper puts forward the ideas of financial system reform to realize the integration of urban and rural compulsory education in China. In view of the uneven level of economic development between urban and rural areas is the fundamental reason for the imbalance in the development of urban and rural compulsory education. We should change the financial system of compulsory education from the highly decentralized type that the county and municipal governments are mainly responsible for to the moderate concentration that the central and provincial governments are mainly responsible for, as the main way to solve the imbalance in the development of urban and rural compulsory education in China. We should further clarify the fiscal responsibility of governments at all levels, rationally allocate their powers and financial resources, increase the proportion of the central and provincial governments' investment in compulsory education, and adjust and standardize the transfer payment system that promotes the balanced development of compulsory education in urban and rural areas. To deepen the reform of the financial investment system for compulsory education in urban and rural areas, to persist in the diversification of funding channels, and to establish a system of allocation for compulsory education by three levels of government, with the central government responsible for coordinating compulsory education funds at the first level. Provincial governments are responsible for second-level planning, and county governments are responsible for keeping the bottom. In order to meet the needs of compulsory education of migrant children, the financial budget system, the system of sharing funds and the financial subsidy system of private primary and secondary schools should be established to meet the needs of compulsory education for migrant workers. We will deepen the reform of the financial distribution system for compulsory education in urban and rural areas, promote the standardization of the conditions for running schools in the compulsory education stage, the standardization of the provision of teachers, and the standardization of the input of To deepen the reform of the financial supervision system of compulsory education in urban and rural areas, it is necessary to further establish the relevant laws and regulations and the evaluation and supervision system so as to provide guarantee for the implementation of the policy from the level of system construction.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：G522.3
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本文编号：1837344