| 农村义务教育财政体制分析及改进思路 |
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| 引用本文： | 李向云,杜元钰,金志训.农村义务教育财政体制分析及改进思路[J].教育与经济,2004(3):38-43. |
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| 作者姓名： | 李向云 杜元钰 金志训 |
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| 作者单位： | 中央财经大学,财政与公共管理学院,北京,100081 |
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| 摘 要： | 我国目前义务教育中存在的问题有总量投入不足、经费负担结构不合理和经费投入地区、城乡差别大等。问题的原因在于未能明确义务教育的投资责枉以及现有财政体制的不合理导致的各级政府事权与财权不对称。义务教育应由政府提供且应由中央和省级政府承担资金投入的主要责任。应通过以下几种办法来消除现行财政体制对义务教育的不利影响：1．以法律形式明确规定中央和省级政府对义务教育资金投入负主要责任；2．借鉴西方发达国家的经验，科学合理地设计义务教育财政转移支付制度，使其真正起到缩小地区间义务教育财政能力差异的作用；3．积极探索和完善各种形式的义务教育资助制度。
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| 关 键 词： | 农村义务教育 财政体制 经费负担结构 投资责任 资助制度 |
Financial System for Rural Compulsory Education:Analysis and Improvement |
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| Li Xiang-yun,Du Yuan-yu,Jin Zhi-xun.Financial System for Rural Compulsory Education:Analysis and Improvement[J].Education & Economy,2004(3):38-43. |
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| Authors: | Li Xiang-yun Du Yuan-yu Jin Zhi-xun |
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| Abstract: | There are some problems in the rural compulsory education of our country at present:the insufficiency of total input; unreasonable share of expenditure; the discrepancy of fund input between different districts, rural and urban and so on. The reason for these problems are due to the unensurement of the investment obligation, the unsymmetry of the duty and financial power. The compulsory education should be supplied by the government, the central government and provincial government should take the main responsibility for the supply of expenditure. We should eliminate the disadvantage influence of fiscal system to compulsory education in the way as follows: 1 Affirm the main responsibility of expenditure in compulsory education should be the central government and provincial government;2 Learn the experience of western developed country, design the system of transfer payment in compulsory education, to make sure it can reduce the discrepancy of fiscal ablitity between different areas in a effective way; 3 Explore more ways to subside the compulsory education. |
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| Keywords: | compulsory education fiscal system transference and payment |
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