化解农村义务教育债务问题的思考  

On Solving Compulsory Education Debt in Rural Areas

作　　者：王润华[1] 

机构地区：[1]湖南城市学院后勤处,湖南益阳413000

出　　处：《湖南财政经济学院学报》2011年第3期116-118,共3页Journal of Hunan University of Finance and Economics

基　　金：湖南省社会科学基金"长株潭地区城市营销问题研究"(项目编号:08YBA150)阶段研究成果之一

摘　　要：农村义务教育债务始于"普九"时代,呈现出债务数额大,负债面广,地区差异大,管理混乱等特点,其消极影响不断暴露,制约了农村义务教育的可持续发展。农村义务教育债务问题产生的原因与二元经济结构及财政体制、教育行政主体及学校财务管理、教育经费管理及教育筹资困难等多方面有关。需要加大经费投入力度,优化教育资源配置;强化债务管理,保障偿债资金供给;加强学校财务管理和财务审计;依法治债,建立有效的债务责任机制以化解农村义务教育债务问题。With a wide scope,big regional difference and disordered management rural compulsory education debt began from popularized nine-year compulsory education and restricted the sustainable development of rural compulsory education.There are various reasons such as dualistic economical structure and financial system,inefficient educational funds and poor management.More funds should be invested to optimize educational resources;debt management should be strengthened to guarantee debt-paying capital support;school financial management and financial auditing should be strengthened;debts should be solved according to law and effective debt responsibility mechanism established.

关 键 词：农村 义务教育 债务管理 债务化解 

分 类 号：G522.3[文化科学—教育学]