农村税费改革下义务教育经费保障机制的研究  

The Research on the Financial Protection Mechanism of Rural Compulsory Education Outlays in the Reform of Rural Taxes & Fees

作　　者：梅焕钧[1] 聂立申[2] 

机构地区：[1]泰山学院学报编辑部 [2]泰山学院历史系,山东泰安271021

出　　处：《菏泽学院学报》2010年第6期98-101,共4页Journal of Heze University

摘　　要：农村税费改革对保障九年制义务教育有着重要影响。为应对农村税费改革压力,保障义务教育经费的到位及良好运转,加大立法力度、明确职责与权限、增加筹资方式、规范教育经费使用、抓好乡镇政府机构体制改革尤其是推进财政管理体制改革,是今后农村义务教育经费保障机制建立的重中之重。The rural tax and fees reform has great impact on protection nine-year compulsory education. In order to deal with the pressure of the reform, guarantee the compulsory education outlays and their operation, we should strengthen legislative efforts, make clear obligations and rights, broaden fundraising channels, make effective use of education outlays, do a good job in township government reform to promote the financial management reform, which are the top priorities in establishing financial protection mechanism of rural compulsory education outlays in the reform of rural taxes fees.

关 键 词：农村税费改革 义务教育 经费保障 措施 

分 类 号：G522.3[文化科学—教育学]