义务教育财政转移支付制度:日本与美国模式  

The Financial Transfer Payment System of Compulsory Education:the Pattern of Japan and the U.S

作　　者：李祥云[1] 

机构地区：[1]中南财经政法大学财政与税务学院,湖北武汉430060

出　　处：《教育与经济》2004年第2期54-57,共4页Education & Economy

摘　　要：在不同的财政体制和义务教育财政管理体制下 ,日、美两国选择了截然不同的义务教育财政转移支付制度模式 ,前者为总量一次性补助与专项配套补助组合 ,而后者则为专项一次性补助与专项配套补助搭配。透过两国义务教育财政转移支付制度纷繁复杂的外表 ,可以发现 ,两种模式具有很多内在一致性 。Under the different finance system and compulsory education financial system, Japan and the U.S choiced different pattern of financial transfer payment system of compulsory education, the former is the combination of lump-sum total subsidy and allocated-sum special subsidy, the latter is the combination of lump-sum special subsidy and allocated-sum special subsidy. Seeing through the appearance of the financial transfer payment system of compulsory education in above two countries, we can get some essence which can be used for reference to forming a standard financial transfer payment system of compulsory education in our country.

关 键 词：义务教育 教育财政转移支付制度 日本 美国 比较教育 教育管理体制 

分 类 号：G531.3[文化科学—教育学] G571.2[文化科学—教育技术学]