西方发达国家义务教育经费分担经验借鉴  

Experience of Compulsory Education Expenditure Sharing in Western Developed Countries

作　　者：蒙丽珍[1] 杨荣宾 

机构地区：[1]广西财经学院,广西南宁530003

出　　处：《广西财经学院学报》2009年第3期53-56,76,共5页Journal of Guangxi University of Finance and Economics

基　　金：2007年度广西教育厅科研项目"义务教育转移支付问题研究"阶段性成果之一;项目编号200702MS100

摘　　要：西方主要发达国家义务教育阶段教师工资主要由中央政府或高层级地方政府承担,日常行政办公经费及校舍建设维修资金大多以低层级的地方政府为主来承担,而义务教育阶段学校的行政管理主体与财政投资主体并不一致。根据中国的国情,应提高义务教育财政投入政府层级,由中央及省级政府分担更多的义务教育经费。In the stage of compulsory education in western developed countries, teachers＇ salaries are mainly paid by the central government or high level local government; the routine administrative expenditure and school building and maintenance fund come mostly from the low level local government. The main body of school administration at compulsory education stage is inconsistent with that of the financial investment. According to the situation of China, the government level of financial investment for compulsory education should be raised, i.e. central and provincial governments should take more share in compulsory education expenditure.

关 键 词：教育财政学 地方财政学 义务教育 

分 类 号：G522.3[文化科学—教育学]