我国义务教育财政模式与选择的研究
发布时间：2018-12-14 19:03
【摘要】：我国提出将义务教育全面纳入财政保障范围,建成覆盖城乡的基本公共教育服务体系,实现基本公共教育服务均等化,缩小区域差距的战略目标。如何构建合理有效的义务教育财政制度,保障这一目标的实现,仍有许多问题需要研究。本文从义务教育财政模式研究的视角,研究了义务教育不同发展阶段的财政模式及形成因素,旨在促进我国建立更为科学完善的义务教育财政制度,使财政投入能够更好地促成义务教育发展目标的实现。 通过比较各国义务教育财政投资、财政经费管理和转移支付制度,本文总结归纳了国外义务教育财政投资、财政经费管理和转移支付的基本特征及发展趋势,提出了义务教育财政资源配置分为地方为主阶段、水平公平配置阶段、垂直公平配置阶段和按需配置阶段,不同的阶段具有不同的财政模式选择。同时提出,财政模式的选择从根本上由一国特有的政治、经济和历史文化决定。 从公平与效率二个维度分析了教育公平、教育效率与教育财政模式各要素的相互关系,分析了财政模式各要素间的联系及财政模式存在的条件,鉴别筛选出有转移支付发生的义务教育阶段的有效财政模式,并进行了分类,给出各种模式的位序。提出了教育发展等水平曲线的概念,讨论了等水平曲线存在的条件及意义,提出了利用等水平曲线可以分析一个国家和地区义务教育发展水平、义务教育公平与效率的关系、义务教育财政模式选择及义务教育财政模式各要素的主要特征,是研究义务教育财政制度和模式的有效工具。 本文提出了当前我国处于义务教育水平发展阶段,确定了现阶段我国义务教育财政模式；分析了当前我国义务教育财政存在的问题,并从财政模式角度,分析了问题产生的原因。利用等水平曲线图分析了我国义务教育财政模式的发展变化方向,并确定了不同发展阶段的我国义务教育财政模式选择,构建了现阶段我国义务教育财政公平标准和转移支持数额的测算方式,并结合湖北实际,进行实例分析。
[Abstract]:Our country proposes to bring compulsory education into the scope of financial guarantee, build up a basic public education service system covering urban and rural areas, realize the equalization of basic public education services, and narrow the regional gap. How to construct a reasonable and effective financial system of compulsory education to ensure the realization of this goal, there are still many problems to be studied. From the perspective of the financial model of compulsory education, this paper studies the financial model and its forming factors in different stages of the development of compulsory education in order to promote the establishment of a more scientific and perfect financial system of compulsory education in China. So that financial input can better promote the realization of compulsory education development goals. By comparing the financial investment, financial fund management and transfer payment system of compulsory education in various countries, this paper summarizes the basic characteristics and development trend of foreign compulsory education financial investment, financial funds management and transfer payment. It is put forward that the allocation of financial resources of compulsory education is divided into three stages: local level fair allocation vertical fair allocation and on-demand allocation. Different stages have different financial models. At the same time, the choice of fiscal model is fundamentally determined by a country's unique political, economic and historical culture. From the two dimensions of equity and efficiency, this paper analyzes the relationship between educational fairness, educational efficiency and various elements of educational financial model, and analyzes the relationship between various elements of financial model and the conditions for the existence of financial model. The effective financial model of compulsory education stage with transfer payment is selected and classified, and the order of various models is given. This paper puts forward the concept of equal level curve of education development, discusses the condition and significance of the existence of equal level curve, and points out that the use of equal level curve can analyze the development level of compulsory education in a country and region, and the relationship between equity and efficiency of compulsory education. The choice of financial mode of compulsory education and the main characteristics of each element of financial mode of compulsory education are effective tools for studying the financial system and model of compulsory education. This paper puts forward that our country is in the level of compulsory education development, and determines the current financial model of compulsory education in China; This paper analyzes the problems existing in the finance of compulsory education in our country, and analyzes the causes of the problems from the angle of financial mode. This paper analyzes the development and change direction of compulsory education financial model in China by using the isometric graph, and determines the choice of financial mode of compulsory education in China at different stages of development. This paper sets up the standard of financial equity of compulsory education and the calculation method of the amount of transfer support in China at present, and carries on the example analysis combining with the actual situation in Hubei Province.
【学位授予单位】：华中科技大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：G522.3
本文编号：2379158
[Abstract]:Our country proposes to bring compulsory education into the scope of financial guarantee, build up a basic public education service system covering urban and rural areas, realize the equalization of basic public education services, and narrow the regional gap. How to construct a reasonable and effective financial system of compulsory education to ensure the realization of this goal, there are still many problems to be studied. From the perspective of the financial model of compulsory education, this paper studies the financial model and its forming factors in different stages of the development of compulsory education in order to promote the establishment of a more scientific and perfect financial system of compulsory education in China. So that financial input can better promote the realization of compulsory education development goals. By comparing the financial investment, financial fund management and transfer payment system of compulsory education in various countries, this paper summarizes the basic characteristics and development trend of foreign compulsory education financial investment, financial funds management and transfer payment. It is put forward that the allocation of financial resources of compulsory education is divided into three stages: local level fair allocation vertical fair allocation and on-demand allocation. Different stages have different financial models. At the same time, the choice of fiscal model is fundamentally determined by a country's unique political, economic and historical culture. From the two dimensions of equity and efficiency, this paper analyzes the relationship between educational fairness, educational efficiency and various elements of educational financial model, and analyzes the relationship between various elements of financial model and the conditions for the existence of financial model. The effective financial model of compulsory education stage with transfer payment is selected and classified, and the order of various models is given. This paper puts forward the concept of equal level curve of education development, discusses the condition and significance of the existence of equal level curve, and points out that the use of equal level curve can analyze the development level of compulsory education in a country and region, and the relationship between equity and efficiency of compulsory education. The choice of financial mode of compulsory education and the main characteristics of each element of financial mode of compulsory education are effective tools for studying the financial system and model of compulsory education. This paper puts forward that our country is in the level of compulsory education development, and determines the current financial model of compulsory education in China; This paper analyzes the problems existing in the finance of compulsory education in our country, and analyzes the causes of the problems from the angle of financial mode. This paper analyzes the development and change direction of compulsory education financial model in China by using the isometric graph, and determines the choice of financial mode of compulsory education in China at different stages of development. This paper sets up the standard of financial equity of compulsory education and the calculation method of the amount of transfer support in China at present, and carries on the example analysis combining with the actual situation in Hubei Province.
【学位授予单位】：华中科技大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：G522.3
【引证文献】
相关硕士学位论文 前1条
1 王莉;美国促进基础教育均衡发展的财政政策研究[D];西北师范大学;2013年
，本文编号：2379158
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