江西省财政性教育支出结构的研究

发布时间：2018-06-24 09:19

  本文选题：财政性教育支出结构 + 优化结构　； 参考：《南昌大学》2015年硕士论文

【摘要】：纵观中国改革开放后的经济发展水平与社会发展状况,其可以明显地折射出我国经济发展与教育发展的内在关联性:现代经济决定着教育事业的发展规模、速度和质量,同时,教育为国家建设提供了雄厚的人才培养的物质保障,而现代教育则为经济建设和社会发展提供了巨大的科技动力资源。政府财政支出对教育事业的发展有着至关重要的作用,一方面彰显着国家管理和发展教育的政府职责,另一方面也在现实中提升着我国教育的条件与水平。近些年,关于教育财政投入的研究深受学术界的关注,研究大多着眼于教育财政的投入总量,要如何拓宽投入总量的途径以及优化教育财政投入总量的对策等。虽然教育事业的持续健康发展与财政投入的总量息息相关,但为实现教育资源的充分利用,一个合理的财政性教育支出结构就显得尤为重要。本文基于人力资本理论、教育财政学理论与公共产品理论,主要概述了在经济发展中人力资本的重要性、教育在促进经济发展中发挥着何种具体作用以及财政性教育支出在促进教育发展中至关重要的作用。笔者在结合实际数据的基础之上,采用定量分析的方法对江西省财政性教育支出的结构现状进行了研究,根据构建的江西省财政性教育支出结构评价指标体系运用因子分析方法,实证分析了江西省的财政性教育支出结构水平。得出江西省财政性教育支出在总支出量上仍呈现不足态势,支出结构也有待优化。其结构的不合理体现在以下方面:城镇与乡村之间的财政性教育支出差距扩大趋势明显,财政性教育支出在各市之间分布不均衡;三级教育的财政性教育支出与经济发展程度不相符;公用经费占教育财政性经费的比例远远低于全国平均水平。针对存在的问题,优化财政性教育支出结构势在必行,本文在调研了江西省实际情况的基础上,提出了优化财政性教育支出结构的政策建议:一是在顺应城市化发展的基础上,逐步缩小城市与乡村之间的教育支出差距;二是均衡本省十一个市之间的财政性教育支出;三是优化整合三级教育支出结构,在政策和财力上对职业教育进行倾斜;四是调整财政性教育支出的内部结构,优化其配置实现合理化、最优化。
[Abstract]:Looking at the level of economic development and social development after China's reform and opening up, it can clearly reflect the inherent relevance between economic development and educational development in China: the modern economy determines the scale, speed and quality of the development of education, and at the same time, Education provides abundant material guarantee for national construction, while modern education provides huge scientific and technological power resources for economic construction and social development. Government financial expenditure plays an important role in the development of education. On the one hand, it shows the government responsibility of national management and development of education, on the other hand, it also promotes the condition and level of education in our country in reality. In recent years, the research on educational financial investment is deeply concerned by the academic circles. Most of the studies focus on the total amount of educational financial investment, how to broaden the way of total investment and how to optimize the countermeasures of the total amount of educational financial investment. Although the sustained and healthy development of education is closely related to the total amount of financial investment, in order to make full use of educational resources, a reasonable structure of financial expenditure on education is particularly important. Based on the theory of human capital, the theory of educational finance and the theory of public goods, this paper summarizes the importance of human capital in economic development. What kind of concrete role does education play in promoting economic development and the fiscal expenditure on education plays a vital role in promoting the development of education. On the basis of the actual data, the author studies the present situation of the structure of the financial education expenditure in Jiangxi Province by the method of quantitative analysis. According to the evaluation index system of fiscal education expenditure structure in Jiangxi Province, the paper analyzes the level of fiscal education expenditure structure in Jiangxi Province empirically by using factor analysis method. It is concluded that the total expenditure on education in Jiangxi Province is still insufficient, and the structure of expenditure needs to be optimized. The irrationality of its structure is reflected in the following aspects: the disparity of financial education expenditure between towns and villages is obvious, and the distribution of fiscal education expenditure is not balanced among different cities; The financial expenditure on education in three levels of education is not in accordance with the level of economic development, and the proportion of public funds in the financial expenditure of education is far below the national average. In view of the existing problems, it is imperative to optimize the expenditure structure of financial education. Based on the investigation of the actual situation in Jiangxi Province, this paper puts forward some policy suggestions for optimizing the expenditure structure of financial education: first, on the basis of conforming to the development of urbanization, Gradually reduce the gap between urban and rural education expenditure; second, balance the fiscal education expenditure among 11 cities in this province; third, optimize and integrate the three-level structure of education expenditure, and tilt the policy and financial resources to vocational education; Fourth, adjust the internal structure of financial education expenditure, optimize its allocation to achieve rationalization and optimization.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：G527
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本文编号：2061011