税费改革后农村义务教育投入的困境剖析与机制重塑  

Expenditure on Rural Compulsory Education after the Agricultural Taxes and Fees Reform: Problem Analyses and Mechanism Rebuilding

作　　者：阮爱莺[1] 

机构地区：[1]南京财经大学公共管理系,江苏南京210046

出　　处：《南京财经大学学报》2008年第4期6-10,共5页Journal of Nanjing University of Finance and Economics

基　　金：国家社科基金项目(项目编号06BZZ037);江苏省高校哲学社会科学研究基金项目(项目编号06SJB790027)的阶段性研究成果

摘　　要：农村税费改革以来,特别是2006年开始实施新的义务教育经费保障机制后,政府已成为农村义务教育的投入主体,但是新的经费保障机制仍然没有解决农村义务教育投入不足的问题。本文认为,应当通过调整财政支出结构,改革分税制财政体制,制定城乡统一的义务教育均等化基本标准等途径,重塑农村义务教育投入保障机制。Since the Agricultural Taxes and Fees Reform especially the new mechanism for rural compulsory education （RCE） funding came into force in 2006, the government has become the major payer for RCE. The new mechanism, however, seems to be unable for RCE to get rid of financial shortage. This paper argues that the government should rebuild the mechanism by restructuring public expenditure, reforming fiscal system of tax-sharing among each level of government and establishing the basic standards for the equalization of urban and rural compulsory education.

关 键 词：税费改革 义务教育 财政支出 

分 类 号：G522.3[文化科学—教育学]