师范院校生均教育成本补偿问题研究──以广西为例  

The Compensation of Teacher's College Students' Education Cost——A Case Study of Guangxi

作　　者：李佳金[1] 庞颜玲[2] 

机构地区：[1]玉林师范学院工会,广西玉林537000 [2]广西广播电视大学财务处,广西南宁530022

出　　处：《玉林师范学院学报》2015年第4期57-61,共5页Journal of Yulin Normal University

基　　金：广西教育科学"十二五"规划2013年度广西教育财务管理研究专项课题成果<师范院校教育成本补偿研究(以广西为例)>;项目编号2013ZCW046

摘　　要：广西师范教育近年来有快速的发展,但随着师范院校人数的快速扩张,师范院校的生均教育成本也在不断上升。广西与经济强省广东相邻,不少师范生毕业以后直接到邻省工作,广西为师范院校教育投入的部分效益却被邻省无偿收割。师范院校毕业生就业困难与广大农村学校缺乏合格教师形成强烈反差。这就迫切要求广西师范院校有相应的成本补偿与分担机制来应对师范院校经费投入的不足与学校规模的扩张导致的经费紧张。改革现行教育投资体制,保证地方投入,中央政府需对发达地区征收教育投入补偿税对广西进行教育投资补偿,以及广西对自治区内的发达地区征收教育调节税对广大农村地区进行教育投资补偿,平衡地区间的教育事业发展。Normal education in Guangxi is developing rapidly in recent years. With their expansion, the cost of normal education has also been rising. Guangxi is adjacent to Guangdong which is known as an economic power; many students graduated from normal universities in Guangxi choose to find jobs in Guangdong. It is Guangxi that invests on normal universities; however, it＇ s its neighboring province to harvest the benefit of the investment, while Guangxi is facing with a sharp contrast of employment difl]cu!ty for normal university graduates and shortage of qualified teachers in rural schools. Consequently, it＇ s a pressing requirement for Guangxi to launch a cost sharing and compensation mechanism to cope with the financial crisis that its normal universities are facing. So, to balance the regional education development, Guangxi should reform its existing education investment system and levy education adjustment tax on the developed areas to make up for the rural areas. And the central government should also levy education investment compensation tax on the developed areas to make compensation for Guangxi.

关 键 词：教育成本 高等师范院校 广西教育 

分 类 号：G40-054[文化科学—教育学原理]