农村小规模学校公用经费精准管理研究

发布时间：2018-04-20 14:01

本文选题：农村小规模学校 + 公用经费　；参考：《中国教育学刊》2017年08期

【摘要】：目前,农村小规模学校公用经费管理存在拨付体系的单向静态、层级式管理与责权的空间分离和教育管理逻辑的重城镇轻村屯等问题,导致经费配给与需求错位、报销难和被挤占。为实现针对性且有效的经费供给,应树立如下三大优化理念:一是补齐短板与分类供给,精准识别农村小规模学校的经费需求;二是角色转换与功能定位,梳理调整农村小规模学校的经费管理关系;三是倾斜性支持与建构同等发展框架,正确认识农村小规模学校的发展价值。具体的精准化管理对策为:明确农村小规模学校的经费支出结构,形成动态的经费拨付机制;增强农村小规模学校的经费管理权,建立体系分立的经费保障机制;逐步确立农村小规模学校的法人地位,保障经费精准管理的持续性。
[Abstract]:At present, there are some problems in the management of public funds in rural small-scale schools, such as the one-way static system of allocation, the spatial separation of hierarchical management and responsibility, and the logical emphasis of education management on towns and villages, which results in the misalignment of funds allocation and demand. Reimbursement is difficult and is crowded out. In order to achieve targeted and effective funding supply, the following three optimization concepts should be set up: first, to supplement the shortage board and classify the supply, to accurately identify the funding needs of small rural schools; second, to change roles and position functions. The third is to support and construct the same development framework, and to correctly understand the development value of rural small schools. The specific precision management countermeasures are as follows: defining the expenditure structure of the rural small schools, forming the dynamic fund allocation mechanism, strengthening the fund management power of the rural small schools, establishing a separate system of funds guarantee mechanism; Gradually establish the status of small-scale rural schools as a legal person, to ensure the sustainability of accurate management of funds.
【作者单位】：陕西师范大学教育学院;
【基金】：2016年度教育部人文社会科学重点研究基地重大项目“农村教师整体发展与体制机制综合改革研究”(项目编号:16JJD880013) 中央高校基本科研业务费专项资金项目“城镇化背景下西北乡村教师职业吸引力问题及其对策优化研究”(项目编号:17SZYB30)研究成果
【分类号】：G526.7

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