江苏省义务教育转移支付问题研究

发布时间：2018-04-10 23:17

本文选题：义务教育 + 公共财政　；参考：《南京农业大学》2007年硕士论文

【摘要】： 义务教育是整个国民教育的最基本和覆盖面最广的组成部分，其对一国人们素质的提高和经济社会发展有着重要的基础作用。长期以来我国义务教育的投资权为县乡财政，而不同地区千差万别的经济水平造成了义务教育财政投入的分化。义务教育财政转移支付，是上级政府将其财政资金的一部分转移给下级政府，以确保各地区之间教育支出和教育发展水平大体平衡的一种经费援助制度。通过合理的转移支付制度，上级政府能够有效地弥补落后地区基本义务教育的财力不足问题，促进地区的均等化发展。随着我国“分级管理、以县为主”的义务教育管理体制的实行，特别是随着农村税费改革的试点进行，建立和规范义务教育财政转移支付制度，改革政府财政预算，通过转移支付加大对落后地区义务教育的扶持力度，是义务教育发展的当务之急。江苏省虽然是一个经济大省，但苏南与苏北间经济社会发展存在巨大差距，这也客观上造成了地区间义务教育投入的悬殊差距。本文的分析表明，南北差距一直是县区间义务教育人均经费差异的绝对主因，而近年来，苏北各县区间的差异也逐渐成为地区间差异的重要因素，此外，政府的教育努力程度也是形成差异的一个因素。这样的现状影响了居民基本福利的公平，有悖于国家所倡导的和谐社会的建设。而对江苏省义务教育转移支付的实证研究表明，虽然省财政建立了转移支付依据，也有一系列有章可循的义务教育资金管理办法，但由于缺乏法律法规的约束，在实际执行中有一定的形式主义和随机性。近年来的转移支付虽然对落后地区给予了补偿，但并没有严格遵守人均财力排序的标准；同时，，转移支付资金也未能有效地发挥促进地区间公平的作用，甚至有助长地区间差异扩大的趋势。本文在前人研究的基础上，结合江苏省实际和建设公共财政的要求，探讨建立规范、公平、有效的义务教育转移支付制度框架所需的基本要素，并根据缺口补助的原则，提出了针对江苏省情的义务教育转移支付公式，模拟测算了各县区理论上应取得的补助规模。最后，提出了建立合理的义务教育财政转移支付制度的政策建议。
[Abstract]:Compulsory education is the most basic and extensive component of the whole national education, which plays an important role in the improvement of the quality and economic and social development of a nation.For a long time, the investment right of compulsory education in our country is county and township finance, but the different economic level of different regions has caused the differentiation of compulsory education financial investment.The transfer payment of compulsory education finance is a kind of financial aid system in which the higher government transfers part of its financial funds to the lower government in order to ensure the balance between the education expenditure and the level of education development.Through a reasonable transfer payment system, higher governments can effectively make up for the lack of financial resources of basic compulsory education in backward areas and promote the equalization development of regions.With the implementation of the compulsory education management system of "classified management, county oriented", especially with the pilot reform of rural tax and fee reform, the financial transfer payment system for compulsory education has been established and standardized, and the government budget has been reformed.It is urgent for the development of compulsory education to increase the support of compulsory education in backward areas through transfer payment.Although Jiangsu Province is a big economic province, there is a huge gap between the economic and social development between southern Jiangsu and northern Jiangsu, which objectively causes the disparity of compulsory education investment between regions.The analysis of this paper shows that the gap between the north and the south has always been the absolute main cause of the difference in the per capita expenditure of compulsory education in counties, and in recent years, the differences between counties in northern Jiangsu have gradually become an important factor of regional differences.The degree of educational effort of the government is also a factor of difference.Such a situation affects the fairness of the basic welfare of the residents and runs counter to the construction of a harmonious society advocated by the state.The empirical study on the transfer payment of compulsory education in Jiangsu Province shows that although the provincial finance has established the transfer payment basis and there are a series of rules and regulations for the management of compulsory education funds, but due to the lack of laws and regulations,There is formalism and randomness in practice.Although the transfer payments in recent years have compensated the backward areas, they have not strictly complied with the criterion of ranking financial resources per capita. At the same time, the transfer payment funds have failed to play an effective role in promoting regional equity.It even helps to widen the gap between the long regions.On the basis of previous studies, this paper discusses the basic elements needed to establish a standardized, fair and effective transfer payment system framework for compulsory education, combining with the actual situation of Jiangsu Province and the requirements of the construction of public finance, and according to the principle of gap subsidy,The formula of transfer payment for compulsory education in Jiangsu Province is put forward, and the scale of subsidy that should be obtained in theory is calculated and simulated.Finally, the paper puts forward some policy suggestions on establishing a reasonable financial transfer payment system for compulsory education.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：G527

【引证文献】