我国义务教育发展的财政分析与政策选择

发布时间：2018-03-20 04:29

本文选题：义务教育　切入点：财政分析　出处：《山东大学》2010年硕士论文　论文类型：学位论文

【摘要】： 教育是民族振兴的基石,是一个国家的立国之本。义务教育是社会发展的积极推动因素,是提升国民素质、弘扬本民族文化、传播人类科技和文化基础知识、提升国家国际竞争力的重要手段。义务教育的健康发展必须有强有力的义务教育财政政策作为支撑。我国正处在全面建设小康社会、构建社会主义和谐社会进程当中,在此情况下,需要进一步研究支持我国义务教育发展的财政政策,更好地发挥义务教育在推进社会进步中的重要作用。本文运用公共产品、公共选择和公共财政等理论,对我国义务教育发展的不同阶段进行财政分析,同时吸收借鉴国外义务教育发展的成功经验,剖析现阶段我国义务教育财政存在的问题,就如何进一步支持我国义务教育发展提出具体的财政政策建议。首先文章从义务教育财政研究的理论入手,运用公共产品和公共选择等理论,对义务教育产品属性进行了分析界定。认为义务教育是纯公共产品,其服务应由政府承担。政府提供义务教育公共产品的基本目标任务一是义务教育经费的充足供给,二是义务教育资源的公平配给,三是义务教育资源的有效使用。然后文章对我国义务教育财政体制的发展变化过程进行了分析。认为我国义务教育财政体制先后经历了四个发展阶段：一是义务教育的统一财政与分级管理体制时期；二是义务教育地方负责、分级管理体制时期；三是地方政府负责、分级管理、以县为主的体制时期；四是国家全面负责的免费义务教育发展时期。在每个发展阶段着重分析了义务教育财政体制和国家财政体制的关系、义务教育财政体制的特点等。接着文章对现阶段我国义务教育财政进行了重点分析,指出公共投入不足、投入重心下移、转移支付缺乏制度规范、财政支出效率低下、“普九”债务沉重是当前义务教育财政存在的主要问题。为了借鉴国外义务教育发展的成功经验,文章还对国外义务教育财政模式进行了分析,并对不同经济发展水平国家义务教育财政体制进行了比较,在分析比较的基础上得出以下启示：一是财政体制决定着义务教育财政资金负担形式；二是政府公共投资构成了各国义务教育的绝对财源；三是义务教育财政投资主体逐渐上移；四是建立健全规范的财政转移支付制度；五是把实现义务教育公平和均衡发展作为主要目标。文章最后提出了在公共财政体制框架下,支持我国义务教育进一步发展的具体财政政策建议。一是调整优化财政支出结构,加大义务教育投入力度；二是进一步明确各级政府的财政分担责任；三是建立促进义务教育公平发展的财政转移支付制度：四是加强资金管理、建立义务教育资金绩效评价机制；五是拓宽义务教育筹资渠道；六是化解义务教育“普九”债务。
[Abstract]:Education is the cornerstone of national rejuvenation and the foundation of a nation. Compulsory education is an active driving factor in social development, it is to promote the quality of the people, to carry forward the national culture, and to spread the basic knowledge of human science, technology and culture. The healthy development of compulsory education must be supported by a strong financial policy of compulsory education. China is in the process of building a well-off society in an all-round way and building a harmonious socialist society. In this case, we need to further study the fiscal policy to support the development of compulsory education in China, and better play the important role of compulsory education in promoting social progress. This paper applies the theories of public goods, public choice and public finance. This paper analyzes the different stages of the development of compulsory education in China, absorbs the successful experience of the development of compulsory education in foreign countries, and analyzes the problems existing in the finance of compulsory education in China at this stage. How to further support the development of compulsory education in China put forward specific fiscal policy recommendations. First of all, the article starts with the theory of financial research of compulsory education, applies the theories of public goods and public choice, analyzes and defines the attributes of compulsory education products, and holds that compulsory education is a pure public product. Its service should be undertaken by the government. The basic goal of the government to provide compulsory education public goods is to provide sufficient funds for compulsory education, the second is the fair distribution of compulsory education resources, and the third is the effective use of compulsory education resources. Then the article analyzes the development and change of the financial system of compulsory education in China. The author thinks that the financial system of compulsory education has experienced four stages successively: first, the period of unified finance and hierarchical management system of compulsory education; The second is the period of compulsory education local responsibility, the period of hierarchical management system, the third is the period of local government responsibility and hierarchical management, and the period of county-oriented system; Fourth, the development period of free compulsory education, which the state is fully responsible for. At each stage of development, the relationship between the financial system of compulsory education and the national financial system is emphatically analyzed. The characteristics of the financial system of compulsory education and so on. Then the article analyzes the finance of compulsory education in our country at present, and points out that the public investment is insufficient, the focus of investment is shifting down, and the transfer payment lacks the system standard. The low efficiency of financial expenditure and the heavy debt of nine are the main problems in the finance of compulsory education at present. In order to draw lessons from the successful experience of the development of compulsory education in foreign countries, the article also analyzes the financial model of compulsory education abroad, and compares the financial system of compulsory education in countries with different economic development levels. On the basis of analysis and comparison, the following revelations are drawn: first, the financial system determines the financial burden form of compulsory education; second, the government public investment constitutes the absolute financial source of compulsory education in various countries. Third, the subject of financial investment in compulsory education gradually moved up; fourth, the establishment of a sound financial transfer payment system; fifth, the realization of fair and balanced development of compulsory education as the main goal. Finally, the paper puts forward some specific financial policy suggestions to support the further development of compulsory education under the framework of public financial system. First, it should adjust and optimize the structure of financial expenditure and increase the input of compulsory education. The second is to further clarify the financial responsibility of governments at all levels, the third is to establish a financial transfer payment system to promote the fair development of compulsory education, and the fourth is to strengthen the management of funds and establish a mechanism for evaluating the performance of compulsory education funds. Fifth, widen the funding channels of compulsory education; sixthly, dissolve the debt of compulsory education.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：G522.3

【引证文献】