义务教育财政政策执行状况调查  

The Survey on Policy Implementation of Compulsory Education Finance System

作　　者：刘亚荣[1] 

机构地区：[1]国家教育行政学院,副研究员北京102617

出　　处：《教育发展研究》2010年第11期29-33,共5页Research in Educational Development

基　　金：全国"十一五"教育科学规划教育部重点课题"区域义务教育政策执行行为和政策效果研究"(DHA090149)成果

摘　　要：本文基于义务教育财政政策实施情况的调查,指出省及以下政府的财政责任不明,县级政府实际着承担财政责任和管理责任,县级政府财力匮乏与事权不配套的矛盾是造成义务教育经费不足的主要原因;中小学预算制度、经费拨付和管理制度等不健全是财政政策执行效果不佳的直接原因;缺乏有效的问责机制是义务教育财政政策普遍未能到位的根本原因。并提出应该从财政的投入、管理及监督三方面着手,进行相关制度的完善。Based on the investigation and analysis of the implementation of compulsory education, the article indicates that the unclear financial responsibilities between province government and lower governments, for the county government which is in charge of finance and management for local compulsory education, and a lack of funds and the paradox of responsibilities and rights, are the main reasons for the shortage of compulsory education funds; the imperfect primary and secondary school budget system, financial management system are the direct reasons for bad effects of financial policies; ineffective accountability system is the basic reasons for the imperfection of compulsory education finance policy. The article puts forward that we should perfect the system from three aspects of financing input, management and monitoring.

关 键 词：义务教育财政 政策执行 

分 类 号：G522.3[文化科学—教育学]