城乡义务教育均衡发展财政体制障碍分析.docVIP

城乡义务教育均衡发展财政体制障碍分析 　　【摘 要】义务教育如同其他许多公共物品一样，是经济、社会发展到一定阶段的制度安排。发展至今，义务教育成为一种具有非排他性、非竞争性的全国性的基本的公共物品，所以，城乡社会成员都有相同的权利去享有它。然而当前我国城乡间的义务教育仍然存在巨大的差异，主要表现在人均投入经费、办学条件、师资力量、教育结果等方面。义务教育既然是一种全国性的基本公共物品，所以应主要由财政来供给。然而当前我国财政体制存在的诸多问题导致城乡间义务教育资源无法实现均衡配置，如财政分权体制导致地方财力严重弱化，财政支出结构不合理导致财政性教育支出总量不足且结构失衡，义务教育财政投入体制不完善，转移支付制度不完善等。所以要实现城乡义务教育的均衡发展必须改革我国当前的财政分权管理体制，进一步完善农村义务教育财政转移支付制度以及建立相对集中型的义务教育管理体制。 　　【关键词】城乡义务教育 财政体制 转移支付制度 　　【中图分类号】G526.7 【文献标识码】A 【文章编号】1006－9682（2012）01－0001－05 　　 　　【Abstract】As many other public goods, compulsory education is an arrangement of system, as the society develops to a certain stage. Now, compulsory education has became a non－exclusive, non－competitive national basic public goods. So no matter of urban or rural social members, all have the same right to enjoy it. However, the urban and the rural compulsory education still has great differences, such as the per－capita investment funds, the condition for running schools, teachers resources and education results, etc. Since the compulsory education is a national basic public goods, so it should be mainly supplied by the government. However the current financial system has many problems, and the problem leads to the non－equilibrium configuration between the urban and rural compulsory education. Such as the fiscal decentralization system leads to local financial resources severely weakened; the unreasonable Financial expenditure structure leads to the shortage of financial education spending; Compulsory education financial investment system is incomplete; the transfer payment system is not perfected, etc. So, to realize the balanced development of urban and rural compulsory education in our country, we must reform the present financial decentralized management system, further perfect rural compulsory education financial transfer payment system and establish the relative manual－intensive nightmares education obligations management system. 　　【Key words】Urban and rural compulsory education The financi