教育财政资源配置研究

发布时间：2018-01-06 22:45

本文关键词：教育财政资源配置研究　出处：《财会通讯》2009年27期 　论文类型：期刊论文

【摘要】：本文在搜集整理我国各级教育财政支出的基础上,对我国教育财政资源配置的效率进行了评价。研究发现:我国教育事业的发展取得了辉煌成就,但同时也存在教育经费投入相对不足,各类教育的城乡、地区、阶层间差异大等问题。这与我国政府管理体制的不科学和财政分权制度的不合理有关。基于此,要建立教育经费的财政保障制度;完善中央转移支付制度;深化家庭经济困难学生的财政资助体系,保护弱势群体公平地享受教育服务,通过合理配置财政资源达到维护教育的公平性与福利性的目标。
[Abstract]:On the basis of collecting and arranging the educational financial expenditure at all levels in China, this paper evaluates the efficiency of the allocation of educational financial resources in China, and finds that the development of education in China has made brilliant achievements. But at the same time, there are some problems such as relatively insufficient investment in education, large differences between urban and rural areas, regions and strata of all kinds of education. This is related to the unscientific management system of our government and the unreasonable system of fiscal decentralization. To establish the financial guarantee system of education funds; Perfecting the central transfer payment system; We should deepen the financial aid system for the students with financial difficulties, protect the disadvantaged groups from enjoying the education service equitably, and achieve the goal of maintaining the fairness and welfare of education through the rational allocation of financial resources.
【作者单位】：广东金融学院;
【基金】：广东金融学院院级科研项目“完善我国教育财政支出制度研究”(项目编号:07XJ02-13)的阶段性成果
【分类号】：G526.7
【正文快照】： 一、引言基于教育的“外部性”和“混合公共产品”特征,各国政府在教育资源配置过程中都起着基础性作用。我国政府致力于经济增长的同时,也越来越重视教育事业的发展。经过多年不懈的努力,我国已建立起世界上最大规模的教育体系,成绩举世瞩目。但1993年国务院颁布《中国教育

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