农村义务教育财政体制分析及改进思路  

Analysis of Financial System of Rural Compulsory Education and Its Improvement

作　　者：李向云[1] 杜元钰[1] 金志训[1] 

机构地区：[1]中央财经大学财政与公共管理学院,北京100081

出　　处：《新疆财经》2005年第2期10-15,9,共7页Finance & Economics of Xinjiang

摘　　要：我国目前义务教育中存在总量投入不足、经费负担结构不合理和经费投入在地区、城乡差别大等问题。其原因在于未能明确义务教育的投资责任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。本文分析了目前我国农村义务教育财政体制存在的问题,并从理论上分析了我国义务教育主要应由中央政府和省级政府承担责任,在此基础上提出了一些改进措施。There are such problems in the compulsory education of our country at present as the insufficiency of total input, unreasonable share structure of expenditure, and the discrepancy of fund input between different districts. The reasons are the unclear investment obligation of the compulsory education and the imbalance of the duty and financial power. This paper analyses existing problems of the financial system in the rural compulsory education of our country, and theoretically analyses that our compulsory education should be undertaken by the central government and provincial government. Improving measures are also given out on the above basis at the end of the paper.;

关 键 词：农村义务教育 财政体制 转移支付 

分 类 号：F812.2[经济管理—财政学]