公平理念下公共教育财政支出法律制度研究

发布时间：2018-05-27 04:33

  本文选题：公平理念 + 公共教育　； 参考：《辽宁大学》2016年博士论文

【摘要】：在公平理念下研究公共教育财政支出法律制度是实现财政对公共教育资源有效配置,促进公共教育利益最大化,实现社会公平的重大内容。我国当前公共教育领域出现的财政支出充足率低,教育发展水平在地域、城乡及社会不同阶层间出现教育资源分配不均的主要原因在于,缺乏公平理念下的公共教育财政支出法律制度。因此,应当以公平理念为指导,完善公共教育财政支出法律制度,以提高公共教育财政资金的充足率,实现教育公共资源在地域、城乡和社会各个阶层间配置的均衡。公共教育在性质上属于准公共产品。市场对于准公共产品的配置存在失灵,这种市场失灵在公共教育领域更加突出。国家的本质决定了政府必须作为国家公共部门的代表承担提供公共教育产品或服务的责任；但政府配置社会公共资源同样存在失灵。通过完善的法律制度,不仅可以降低因政府失灵而带来的对市场机制良性运行的负效应,更为重要的是能够扩大社会利益,维护社会福祉。在公平理念下构建和完善公共教育财政支出法律制度能够在减税与增支的矛盾中,在相同甚至降低公共教育财政支出的水平下,公平的实现社会的全面发展。公平理念有制度化需求,在公共教育领域需要通过财政支出法律制度实现,公共教育财政支出法律只有在公平理念的指引下,才能够解决我国所面临的教育领域不公平问题。当前我国教育不公平的根本原因在于对公平理念与经济发展关系的认知上存在缺陷,这也直接导致公共教育财政体制在根源上与现实错位。公平理念是社会中绝对公平与相对公平的统一,公共教育财政支出法律制度是保障公平理念实现的最优路径。在我国,公共教育财政支出制度的发展大致可以分为三个阶段：计划经济体制阶段、财政分权化改革阶段、公共财政阶段。教育财政支出制度集中的表现为对于教育管理权限和公共教育财政支出责任从集中到下放,再到集中与下放并行的发展态势,这是我国公共教育财政支出法律制度摸索和尝试的过程。本文认为,我国公共教育财政支出法律制度的不完善和公平理念的偏失,是造成公共教育在预算支出结构、区域及城乡间、各级各类公共教育内部产生很多不公平问题的根本原因。因此,在与市场经济体制相适应的公共财政体制的建立过程中,我国在公共教育领域应该立足于构建在公平理念下的公共财政支出法律制度,并将公共教育财政体制框架从仅仅在操作层面的生产建设性向公共服务性转变。实践中,在经济发展、政治体制、宗教文化等因素的影响下,各国形成了不同的公共教育财政支出制度体系。本文通过分析以美国、法国、日本和印度为典型代表国家的公共教育财政支出制度,可以发现这些国家在公共教育财政支出法律制度中存在的差别、形成原因和可资借鉴的经验。公共教育财政支出的成文法律必须具备实践中的可操作性；为满足社会发展变化的需求,要保证法律制度的时效性；公共教育财政支出应该实现整体治理,避免碎片化的教育管理和支出模式；支出责任的合理划分和监督制度是有效配置公共教育资源的保障；公共教育财政支出制度要实现多层次的统一总体而言,公共教育财政支出法律制度应该主要从如下方面进行完善：第一,完善公共教育财政支出预算法律制度；①通过公共教育支出经费预算法律制度保证公共教育财政支出的充足率；②建立以学校需求为导向,以公平为理念,以指标体系为手段的公共教育财政支出预算编制法律制度；③将支出预算的碎片化倾向消化在基层政府,加强公共教育财政支出预算制度的整体性、公平性；④预算绩效管理制度是公共教育财政支出法律制度的必然组成,通过对公共教育财政支出预算的绩效管理,提高公共教育支出资金的使用效率,实现监管的有效性。第二,改革公共教育财政支出转移支付法律制度；在公共教育财政支出省统筹体制下,对于公共教育转移支付方式进行创新和制度化设计。第三,对于流动人口子女的受教育权问题应该明确建立并纳入流入地地方政府财政保障体系,由省级政府承担主要的支出责任,施行个别支助的补偿形式；统筹公共教育财政支出,将均等化作为阶段性的目标,由高层级政府承担更多的平衡区域和城乡教育发展的责任。第四,建立公共教育财政支出监督法律制度；建立独立、中立的权威性监督机构,完善内外监管的双重监督模式；加快制定保障公众参与监督的程序法律制度；构建明确的监督指标体系和奖惩约束机制。在公平理念下,对公共教育财政支出法律制度的研究是解决我国当前教育领域存在问题的关键,公共教育财政支出法律制度是实现公平理念的制度性保障。以公平理念作为引导,通过对公共教育财政支出法律制度在预算、转移支付及监督制度上的整体性构建,使公共教育财政支出法律制度成为推动经济和社会进步,实现人的全面发展,提升社会整体公平程度的法律保障。
[Abstract]:Under the fair idea , the research on the legal system of public education ' s financial expenditure is the important content to realize the effective allocation of public education resources , to promote the maximization of public education interests and to realize social equity .
In the process of establishing and perfecting the public education financial expenditure system , it is necessary to construct and perfect the public education financial expenditure legal system in the public education field .
In order to meet the needs of social development , the timeliness of legal system should be ensured ;
Public education financial expenditure should realize overall governance , avoid fragmentation education management and expenditure pattern ;
The rational division of expenditure responsibility and the supervision system are the guarantee of the effective allocation of public education resources ;
In order to realize multi - level unification of public education financial expenditure system , the legal system of public education financial expenditure should be improved mainly from the following aspects : first , perfecting the law system of budget expenditure budget of public education ;
( 1 ) Ensure the adequacy ratio of public education financial expenditure through the public education expenditure budget legal system ;
( 2 ) Establish the legal system of public education financial expenditure budget based on school demand and fair as a means and index system as a means ;
( 3 ) the fragmentation tendency of the expenditure budget is absorbed into the grass - roots government , so as to strengthen the integrity and fairness of the public education financial expenditure budget system ;
( 4 ) Budget performance management system is the inevitable component of the public education financial expenditure legal system , through the performance management of the public education financial expenditure budget , the use efficiency of the public education expenditure funds is improved , the supervision efficiency is realized . Secondly , the reform of the public education financial expenditure transfer payment legal system ;
Under the integrated system of public education financial expenditure , the public education transfer payment method is innovated and institutionalized . Third , the question of the right to education of the children of floating population should be established and integrated into the local government ' s financial security system , and the provincial government shall bear the primary responsibility for expenditure and implement the compensation form of individual support ;
In order to balance the expenditure of public education in public education , it will be the goal of step - by - step , which is the responsibility of higher - level government to balance regional and urban - rural education development . Fourth , to establish the supervision legal system of public education financial expenditure ;
Establish an independent and neutral authority supervisory organization to perfect the dual supervision mode of internal and external supervision ;
( b ) To expedite the development of a procedural legal system that guarantees public participation in supervision ;
Under the fair idea , the research on the public education financial expenditure legal system is the key to solve the existing problems in our country ' s current education field . The public education financial expenditure legal system is the institutional guarantee to realize the fair idea .
【学位授予单位】：辽宁大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：D922.2
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本文编号：1940453