促进城乡义务教育均等化的财政政策研究

发布时间：2018-01-10 21:11

本文关键词：促进城乡义务教育均等化的财政政策研究　出处：《首都经济贸易大学》2011年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,我国经济社会发展迅速,人民生活水平有了显著提高；然而,由于城乡二元结构等多种历史及现行体制的因素,在我国城乡之间仍然存在着较为明显的差距,城乡义务教育之间的非均等化发展便是其中之一。城乡义务教育发展的不均等将会给社会带来严重的负面效应,一方面,农村义务教育的长期落后制约了农村人口素质的提高,影响了农村经济的发展,阻碍了我国城市化进程的推进,它会引起我国社会阶层的急剧分化,从而不利于我国和谐社会建设的目标；另一方面,它将使我国的城乡关系向着更加不平衡的方向发展。可见,义务教育事业发展的均等化在促进社会公平、缩小差距的进程中发挥着积极的作用。而义务教育发展的均等化责任,主要在政府,因此,促进城乡义务教育均等化的财政政策研究对于我国经济社会和谐发展,促进我国基本公共服务均等化具有非常重要的意义。本文对如何运用财政政策促进我国城乡义务教育均等化发展的问题展开研究,分为以下五个部分：第一部分,介绍了论文选题的理论及现实意义,相关的国内外文献综述,研究内容、思路方法以及本文的创新之处；第二部分,着重介绍了相关理论以及基本概念的内涵；第三部分,对城乡义务教育非均等化现状进行了分析比较,得出无论从财政投入(国家财政性教育经费)还是从资源配置(生均义务教育经费支出、办学条件以及师资结构)的角度来看,城乡义务教育之间的分配仍存在着差距；第四部分,探析了导致城乡义务教育非均等化发展的原因,主要归纳为“四化”：即城乡二元结构固化、义务教育财政体制过渡分权化、义务教育财政投入尚欠合理化以及义务教育转移支付制度缺少规范化,原因的分析有助于更好地剖析城乡义务教育发展的不均等,从而更准确地提出相应的财政政策；第五部分,基于以上分析结合我国国情,提出了促进我国城乡义务教育均等化发展的财政政策及其他相关的配套政策。在针对义务教育发展的财政政策的总体思路上应特别的注重“倾向性”原则,即要保证贫困地区、弱势群体公平地接受义务教育,缩小城乡义务教育间的差距；在把握了总体原则的基础上,应采取具体的财政政策,即加大义务教育财政投入力度,健全义务教育财政分权体制、规范义务教育财政转移制度及其他资金、制度等相关保障政策。本文的观点是导致城乡义务教育非均等化现状的主要原因是城乡二元结构固化、义务教育财政体制过渡分权化、义务教育财政投入尚欠合理化及义务教育转移支付制度缺少规范化,本文认为应通过加大义务教育财政投入力度,健全义务教育财政分权体制、规范义务教育财政转移制度及其他资金、制度等相关保障政策来促进城乡义务教育均等化的发展。
[Abstract]:Since the reform and opening up, China's economic and social development has been rapid, the people's living standards have been significantly improved; However, due to the dual structure of urban and rural areas and other historical and existing system factors, there is still a clear gap between urban and rural areas in China. The unequal development between urban and rural compulsory education is one of them. The unequal development of urban and rural compulsory education will bring serious negative effects to society, on the one hand. The long-term backwardness of rural compulsory education restricts the improvement of the quality of rural population, affects the development of rural economy, hinders the advancement of urbanization in China, and leads to the sharp differentiation of social strata in our country. This is not conducive to the goal of building a harmonious society in China; On the other hand, it will make the relationship between urban and rural areas of our country develop in a more unbalanced direction. It can be seen that the equalization of the development of compulsory education is promoting social equity. Narrowing the gap in the process of playing a positive role. And the development of compulsory education equalization responsibility, mainly in the government, therefore. The research on the fiscal policy of promoting the equalization of urban and rural compulsory education is of great significance to the harmonious development of our economy and society and to the equalization of basic public services in our country. This paper studies how to use fiscal policy to promote the development of urban and rural compulsory education equalization. It is divided into the following five parts: the first part introduces the theoretical and practical significance of the thesis. The related literature review, research content, thinking method and the innovation of this paper; The second part focuses on the related theory and the connotation of the basic concepts; The third part analyzes and compares the status quo of non-equalization of compulsory education in urban and rural areas and draws the conclusion that whether from the financial input (national financial education funds) or from the allocation of resources (compulsory education expenditure per student). From the point of view of the conditions of running a school and the structure of teachers, there is still a gap in the distribution of compulsory education between urban and rural areas; In the 4th part, the author analyzes the reasons leading to the non-equalization of compulsory education in urban and rural areas, which is mainly summed up as "four modernizations": that is, the dual structure of urban and rural areas is solidified, and the financial system of compulsory education is transferred to decentralization. The financial input of compulsory education is not reasonable and the transfer payment system of compulsory education is lack of standardization. The analysis of the reasons is helpful to better analyze the unequal development of compulsory education in urban and rural areas. In order to put forward the corresponding fiscal policy more accurately; Part 5th, based on the above analysis combined with China's national conditions. This paper puts forward the fiscal policy of promoting the equalization development of urban and rural compulsory education in China and other related supporting policies. In the overall thinking of fiscal policy for the development of compulsory education, we should pay special attention to the principle of "tendentiousness". That is, to ensure that poor areas, vulnerable groups to receive compulsory education equitably, reducing the gap between urban and rural compulsory education; On the basis of mastering the general principles, we should adopt specific financial policies, that is, increase the financial input of compulsory education, improve the financial decentralization system of compulsory education, standardize the financial transfer system of compulsory education and other funds. System and other relevant safeguard policies. The viewpoint of this paper is that the main reasons leading to the non-equalization of urban and rural compulsory education are the solidification of urban-rural dual structure and the transition of compulsory education financial system to decentralization. The financial investment of compulsory education is still unrationalized and the transfer payment system of compulsory education is lack of standardization. This paper holds that the financial decentralization system of compulsory education should be improved by increasing the financial input of compulsory education. Standardize the financial transfer system of compulsory education, other funds, systems and other related security policies to promote the development of urban and rural compulsory education equalization.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：G522.3

【参考文献】