税费改革对农村义务教育的影响  

Influence of Taxation Reform upon Rural Compulsory Education

作　　者：魏向赤[1] 

机构地区：[1]中央教育科学研究所

出　　处：《教育研究》2005年第3期23-28,共6页Educational Research

基　　金：全国教育科学"十五"规划教育部重点课题<税费改革对农村义务教育影响的个案调查与经济学分析>的结题报告;福特基金会

摘　　要：为了了解税费改革对农村义务教育的影响情况,课题组进行了调查研究,发现农村义务教育目前存在的许多问题主要不是税费改革造成的,而是以往一些问题的延续。为保证税费改革后农村义务教育的投入能够得到切实保障,需建立健全农村义务教育投入的利益协调机制;建立健全公共财政体制框架下的教育投入机制;建立健全教育财政预算体制;中央政府要切实改善教育投资结构;省级政府应当承担更多的义务教育的责任;教育财政要公开透明,加强审计,实行收费听证制;构建教育财政监督体制。In order to understand the influences of taxation reform upon rural compulsory education, the task force had field surveys and studies. It is found that many existing problems in rural compulsory education are not caused by the taxation reform, but the extension of the past contradictions. To ensure the financial input in rural compulsory education after the taxation reform, it is necessary to establish and improve the mechanism for coordinating the interests of various investors for rural compulsory education, the new mechanism of educational investment within the framework of public finance system, and the budgetary system for sponsoring education. Moreover, the Central Government should do a good job in optimizing the educational investment structure and provincial governments should take more responsibilities for financing compulsory education. While making educational finance more open and transparent, the practice of hearings should be followed before any decision is made on fee charging, and the supervisory system of educational finance should be set up within the people's congress.

关 键 词：税费改革 农村义务教育投入 利益协调机制 建立健全 教育投入机制 公共财政体制 财政预算体制 教育投资结构 财政监督体制 调查研究 中央政府 省级政府 课题组 听证制 责任 审计 收费 

分 类 号：G639.2[文化科学—教育学]