分税制改革后纵向财政不平衡对广西农村小学教育的影响  

The Influence of Vertical Fiscal Imbalance on the Rural Primary School Education in Guangxi after the Tax-Share Reform

作　　者：胡淑岚 王梦迪 HU Shu-lan;WANG Meng-di(Guangxi University,Nanning,Guangxi 530004,China;Guangxi University for Nationalities,Nanning,Guangxi 530006,China)

机构地区：[1]广西大学,广西南宁530004 [2]广西民族大学,广西南宁530006

出　　处：《教育教学论坛》2019年第15期219-221,共3页Education And Teaching Forum

摘　　要：分税制改革是我国财政管理体制变迁史上最深远、力度最大的一次改革,使我国的税收征收和分配变得有章可循,转移支付作为其核心内容旨在维护我国纵向各级政府及横向各地区的均衡发展。但是,分税制改革也带来了纵向财政不平衡等问题,极大地影响了小学教育等公共服务的供给质量。本文以广西农村小学教育为例,研究分税制改革后纵向财政不平衡对广西农村小学教育的影响。The tax share reform is the most far-reaching and most powerful reform in the history of China's fiscal management system.It has made China's tax collection and distribution a rule.As a core part of the tax-sharing reform,transfer payment aims to promote the balanced development between China's vertical levels of government and horizontal regions.However,the tax share reform has also brought about problems such as vertical fiscal imbalances,which have greatly affected the quality of public services such as primary education.This paper takes the rural primary education in Guangxi as an example to study the impact of vertical fiscal imbalance on the rural primary education in Guangxi after the tax-sharing reform.

关 键 词：纵向财政不平衡 转移支付 农村小学教育 

分 类 号：G642.0[文化科学—高等教育学]