项目制下农村义务教育经费管理的法制建构——以西南某省S县农村义务教育经费为例  

Legal System Construction of Rural compulsory Education funds Management under Project System:A Case Study of Rural Compulsory Education Funds in S County of Southwest China

作　　者：李佳穗 LI Jiasui(School of Law, Yuxi Normal Universty, Yuxi, Yunnan, 653100)

机构地区：[1]玉溪师范学院法学院,云南玉溪653100

出　　处：《玉溪师范学院学报》2019年第1期86-89,共4页Journal of Yuxi Normal University

摘　　要：税费改革后,项目制资金成为S县农村地区义务教育的重要保障。但项目制推行过程中,存在项目分配"打包"现象较为严重、规范程度低、监督体系不完善等问题。为此,应加强法制建设,形成项目体制运作下的制度规范;提高基层行政者的法制意识,明确政府职责;建立长效有力的监督评估体制,规范基层政府行为。After the tax and fee reform, the funds operation in the “project system” becomes an important guarantee for the normal development of compulsory education in rural areas of S County. However, in the process of carrying out the project system, there are some problems such as serious “packing” of project allocation, low standard degree, imperfect supervision system, and so on. Therefore, the legal system construction should be strengthened to form the system standard under the operation of the project system: improving the legal consciousness of the basic administrative personnel; clarifying the government responsibility; establishing a long-term and effective supervision and evaluation system, and standardizing the behaviors of the basic level governments.

关 键 词：经费划拨 项目制 农村义务教育 法制建构 

分 类 号：F812.4[经济管理—财政学]