财政分权视角下农村义务教育财政体制:历史、现状与展望  

The Fiscal System of Rural Compulsory Education from the Perspective of Fiscal Decentralization:History,Status Quo and Prospects

作　　者：郝玲[1] 

机构地区：[1]南京大学政府管理学院,江苏南京210038

出　　处：《南京工程学院学报（社会科学版）》2014年第1期13-17,共5页Journal of Nanjing Institute of Technology：Social Science Edition

摘　　要：财政分权是政府管理促进效率与公平的基本思路,分税制改革立足于实现中央与地方财权合理分配,是财政分权的重要举措。但是实施二十年以来,出现了地方政府财权与事权不匹配、地方政府公共服务供给缺位与不足等问题。农村义务教育作为基本公共服务,其改革确立的县级财政负责的财政供给体制使之与分税制改革紧密相关,也就使得分税制改革带来的地方财政问题彰显在农村义务教育财政供给上,给农村义务教育带来了可及性、效率与公平等方面的众多问题。更优的农村义务教育财政供给,需要一个不断发展与改进的、更有保障的财政供给体制。Fiscal decentralization is one of the fundamental paths to promote efficiency for governmental management, and the System Reform of Tax Distribution is an important portion of fiscal decentralization. Since the implication of the reform two decades ago, some problems have arisen, such as the mismatch between local governments＇ financial power and routine pow er, lack of or insufficient public services provided by local governments. As one of the basic public services, rural compulsory education relies to a large extent on tax system reform, especially on finance. For now, it is the county-level finance that sup ports rural compulsory education, which has posed many challenges related to accessibility, the efficiency and equality of the rural compulsory education. An optimized supplying system of rural compulsory education needs a continuously developed and guaranteed fiscal providing regime.

关 键 词：财政分权 分税制改革 农村义务教育 事权财权匹配度 

分 类 号：G526.7[文化科学—教育学]