新疆义务教育财政转移支付问题研究

发布时间：2018-05-08 18:02

本文选题：义务教育 + 财政转移支付　；参考：《石河子大学》2017年硕士论文

【摘要】：义务教育的发展是整个教育体系大厦建设的基础,随着我国财政体制改革的不断深化和发展,新疆地区的教育财政管理也在不断完善,教育经费的来源逐渐多样化,极大推动了义务教育的发展。进入21世纪财政转移支付已经成为地方财政收入的重要组成部分,尤其对于新疆地区,财政转移支付在弥补地方教育财政支出方面起着重要的作用。而财政转移支付在均衡地方财力差距,弥补教育投入不足的同时也出现了一些问题,部分地方政府由于过度依赖上级政府的转移支付补助,反而降低了本级政府的教育投入力度,进而导致财政转移支付的均等化效果不明显,地区间教育发展差距并没有得到很好的控制。本文在阐述必要的理论基础之上,结合定性与定量的方法对新疆义务教育财政转移支付实施的主体、原则、类型以及目标等问题进行了现实分析,构建了新疆义务教育财政转移支付制度的总体框架。实证分析了新疆义务教育财政投入、转移支付的现状以及实施效果,建立了义务教育财政转移支付测算模型,并对2000-2013年间中央对自治区的理论转移支付额以及2010-2013年自治区对各地州的理论转移支付额进行了测算。通过研究发现,新疆部分地州的财政能力相当薄弱,义务教育经费总体投入不足;同时,现有转移支付的类型比例不合理,也不利于义务教育经费水平的提升;尽管财政转移支付的均等化效果明显,一定程度上促进了地区内部教育投入差距的缩小,但是各地州间以及南北疆义务教育财政投入差距仍然较大;并且,财政转移支付实施的财力性原则不强,近年来均等化效果正在逐渐减弱;义务教育财政投入在教育内部存在着差距,小学阶段的资金缺口要明显高于初中阶段。建议由中央和自治区政府作为义务教育财政投入的主要承担者,两级政府共同作为转移支付的主要出资方;放宽民间资金准入机制,逐步拓宽义务教育资金来源,提高教育财政投入比例;优化义务教育财政转移支付的类型比例,并逐步完善义务教育财政转移支付的相关法律法规,建立健全资金的监管机制;改进转移支付的测算方法,提倡使用因素法测算促进转移支付补助的科学化、公式法等,逐渐提高补助资金的使用效率。
[Abstract]:The development of compulsory education is the foundation of the building of the whole education system. With the deepening and development of the financial system reform in our country, the financial management of education in Xinjiang region is also constantly improving, and the sources of educational funds are gradually diversified. It has greatly promoted the development of compulsory education. In the 21st century, fiscal transfer payment has become an important part of local fiscal revenue, especially for Xinjiang, fiscal transfer payment plays an important role in making up for local education financial expenditure. While fiscal transfer payments balance the gap of local financial resources and make up for the insufficient investment in education, some local governments also have some problems, because some local governments are over-dependent on the transfer payment subsidies of higher governments. On the contrary, it reduces the educational investment of the government at the corresponding level, which leads to the equalization effect of financial transfer payment is not obvious, and the gap of education development between regions is not well controlled. On the basis of expounding the necessary theories and combining qualitative and quantitative methods, this paper analyzes the main body, principle, type and target of financial transfer payment of compulsory education in Xinjiang. The overall framework of financial transfer payment system for compulsory education in Xinjiang is constructed. This paper empirically analyzes the financial input, the current situation and the effect of the transfer payment of compulsory education in Xinjiang, and establishes the calculation model of the financial transfer payment for compulsory education. The theoretical transfer payment amount of central government to autonomous region from 2000 to 2013 and the theoretical transfer payment amount of autonomous region to local states from 2010 to 2013 are calculated. Through the research, it is found that the fiscal capacity of some prefectures in Xinjiang is quite weak, and the general investment of compulsory education funds is insufficient; at the same time, the proportion of the types of transfer payment is unreasonable, which is not conducive to the improvement of the level of compulsory education funds; Although the equalization effect of fiscal transfer payment is obvious, to a certain extent, it has promoted the narrowing of the gap in education investment within the region, but the gap between the states and the northern and southern Xinjiang in compulsory education investment is still large; and, The financial principle of financial transfer payment is not strong, the effect of equalization is gradually weakening in recent years; there is a gap in the financial input of compulsory education in the internal education, and the funding gap in primary school is obviously higher than that in junior high school. It is suggested that the central and autonomous regional governments should act as the main carriers of the financial input for compulsory education, and that the two levels of government jointly act as the main contributors to the transfer payment; relax the access mechanism of private funds; and gradually broaden the sources of compulsory education funds. Improve the proportion of financial investment in education, optimize the proportion of financial transfer payment of compulsory education, and gradually improve the relevant laws and regulations of financial transfer payment of compulsory education, establish and improve the supervision mechanism of funds, improve the calculation method of transfer payment, In order to improve the efficiency of the use of subsidy funds, the scientific method and formula method of transfer payment should be promoted.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G526.7

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