本文選題：義務教育 + 財政轉(zhuǎn)移支付��； 參考：《石河子大學》2017年碩士論文

【摘要】：義務教育的發(fā)展是整個教育體系大廈建設的基礎,隨著我國財政體制改革的不斷深化和發(fā)展,新疆地區(qū)的教育財政管理也在不斷完善,教育經(jīng)費的來源逐漸多樣化,極大推動了義務教育的發(fā)展。進入21世紀財政轉(zhuǎn)移支付已經(jīng)成為地方財政收入的重要組成部分,尤其對于新疆地區(qū),財政轉(zhuǎn)移支付在彌補地方教育財政支出方面起著重要的作用。而財政轉(zhuǎn)移支付在均衡地方財力差距,彌補教育投入不足的同時也出現(xiàn)了一些問題,部分地方政府由于過度依賴上級政府的轉(zhuǎn)移支付補助,反而降低了本級政府的教育投入力度,進而導致財政轉(zhuǎn)移支付的均等化效果不明顯,地區(qū)間教育發(fā)展差距并沒有得到很好的控制。本文在闡述必要的理論基礎之上,結合定性與定量的方法對新疆義務教育財政轉(zhuǎn)移支付實施的主體、原則、類型以及目標等問題進行了現(xiàn)實分析,構建了新疆義務教育財政轉(zhuǎn)移支付制度的總體框架。實證分析了新疆義務教育財政投入、轉(zhuǎn)移支付的現(xiàn)狀以及實施效果,建立了義務教育財政轉(zhuǎn)移支付測算模型,并對2000-2013年間中央對自治區(qū)的理論轉(zhuǎn)移支付額以及2010-2013年自治區(qū)對各地州的理論轉(zhuǎn)移支付額進行了測算。通過研究發(fā)現(xiàn),新疆部分地州的財政能力相當薄弱,義務教育經(jīng)費總體投入不足;同時,現(xiàn)有轉(zhuǎn)移支付的類型比例不合理,也不利于義務教育經(jīng)費水平的提升;盡管財政轉(zhuǎn)移支付的均等化效果明顯,一定程度上促進了地區(qū)內(nèi)部教育投入差距的縮小,但是各地州間以及南北疆義務教育財政投入差距仍然較大;并且,財政轉(zhuǎn)移支付實施的財力性原則不強,近年來均等化效果正在逐漸減弱;義務教育財政投入在教育內(nèi)部存在著差距,小學階段的資金缺口要明顯高于初中階段。建議由中央和自治區(qū)政府作為義務教育財政投入的主要承擔者,兩級政府共同作為轉(zhuǎn)移支付的主要出資方;放寬民間資金準入機制,逐步拓寬義務教育資金來源,提高教育財政投入比例;優(yōu)化義務教育財政轉(zhuǎn)移支付的類型比例,并逐步完善義務教育財政轉(zhuǎn)移支付的相關法律法規(guī),建立健全資金的監(jiān)管機制;改進轉(zhuǎn)移支付的測算方法,提倡使用因素法測算促進轉(zhuǎn)移支付補助的科學化、公式法等,逐漸提高補助資金的使用效率。
[Abstract]:The development of compulsory education is the foundation of the building of the whole education system. With the deepening and development of the financial system reform in our country, the financial management of education in Xinjiang region is also constantly improving, and the sources of educational funds are gradually diversified. It has greatly promoted the development of compulsory education. In the 21st century, fiscal transfer payment has become an important part of local fiscal revenue, especially for Xinjiang, fiscal transfer payment plays an important role in making up for local education financial expenditure. While fiscal transfer payments balance the gap of local financial resources and make up for the insufficient investment in education, some local governments also have some problems, because some local governments are over-dependent on the transfer payment subsidies of higher governments. On the contrary, it reduces the educational investment of the government at the corresponding level, which leads to the equalization effect of financial transfer payment is not obvious, and the gap of education development between regions is not well controlled. On the basis of expounding the necessary theories and combining qualitative and quantitative methods, this paper analyzes the main body, principle, type and target of financial transfer payment of compulsory education in Xinjiang. The overall framework of financial transfer payment system for compulsory education in Xinjiang is constructed. This paper empirically analyzes the financial input, the current situation and the effect of the transfer payment of compulsory education in Xinjiang, and establishes the calculation model of the financial transfer payment for compulsory education. The theoretical transfer payment amount of central government to autonomous region from 2000 to 2013 and the theoretical transfer payment amount of autonomous region to local states from 2010 to 2013 are calculated. Through the research, it is found that the fiscal capacity of some prefectures in Xinjiang is quite weak, and the general investment of compulsory education funds is insufficient; at the same time, the proportion of the types of transfer payment is unreasonable, which is not conducive to the improvement of the level of compulsory education funds; Although the equalization effect of fiscal transfer payment is obvious, to a certain extent, it has promoted the narrowing of the gap in education investment within the region, but the gap between the states and the northern and southern Xinjiang in compulsory education investment is still large; and, The financial principle of financial transfer payment is not strong, the effect of equalization is gradually weakening in recent years; there is a gap in the financial input of compulsory education in the internal education, and the funding gap in primary school is obviously higher than that in junior high school. It is suggested that the central and autonomous regional governments should act as the main carriers of the financial input for compulsory education, and that the two levels of government jointly act as the main contributors to the transfer payment; relax the access mechanism of private funds; and gradually broaden the sources of compulsory education funds. Improve the proportion of financial investment in education, optimize the proportion of financial transfer payment of compulsory education, and gradually improve the relevant laws and regulations of financial transfer payment of compulsory education, establish and improve the supervision mechanism of funds, improve the calculation method of transfer payment, In order to improve the efficiency of the use of subsidy funds, the scientific method and formula method of transfer payment should be promoted.
【學位授予單位】：石河子大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：G526.7

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