發(fā)布時間：2018-03-20 04:29

  本文選題：義務(wù)教育　切入點(diǎn)：財(cái)政分析　出處：《山東大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】： 教育是民族振興的基石,是一個國家的立國之本。義務(wù)教育是社會發(fā)展的積極推動因素,是提升國民素質(zhì)、弘揚(yáng)本民族文化、傳播人類科技和文化基礎(chǔ)知識、提升國家國際競爭力的重要手段。義務(wù)教育的健康發(fā)展必須有強(qiáng)有力的義務(wù)教育財(cái)政政策作為支撐。我國正處在全面建設(shè)小康社會、構(gòu)建社會主義和諧社會進(jìn)程當(dāng)中,在此情況下,需要進(jìn)一步研究支持我國義務(wù)教育發(fā)展的財(cái)政政策,更好地發(fā)揮義務(wù)教育在推進(jìn)社會進(jìn)步中的重要作用。本文運(yùn)用公共產(chǎn)品、公共選擇和公共財(cái)政等理論,對我國義務(wù)教育發(fā)展的不同階段進(jìn)行財(cái)政分析,同時吸收借鑒國外義務(wù)教育發(fā)展的成功經(jīng)驗(yàn),剖析現(xiàn)階段我國義務(wù)教育財(cái)政存在的問題,就如何進(jìn)一步支持我國義務(wù)教育發(fā)展提出具體的財(cái)政政策建議。 首先文章從義務(wù)教育財(cái)政研究的理論入手,運(yùn)用公共產(chǎn)品和公共選擇等理論,對義務(wù)教育產(chǎn)品屬性進(jìn)行了分析界定。認(rèn)為義務(wù)教育是純公共產(chǎn)品,其服務(wù)應(yīng)由政府承擔(dān)。政府提供義務(wù)教育公共產(chǎn)品的基本目標(biāo)任務(wù)一是義務(wù)教育經(jīng)費(fèi)的充足供給,二是義務(wù)教育資源的公平配給,三是義務(wù)教育資源的有效使用。 然后文章對我國義務(wù)教育財(cái)政體制的發(fā)展變化過程進(jìn)行了分析。認(rèn)為我國義務(wù)教育財(cái)政體制先后經(jīng)歷了四個發(fā)展階段：一是義務(wù)教育的統(tǒng)一財(cái)政與分級管理體制時期；二是義務(wù)教育地方負(fù)責(zé)、分級管理體制時期；三是地方政府負(fù)責(zé)、分級管理、以縣為主的體制時期；四是國家全面負(fù)責(zé)的免費(fèi)義務(wù)教育發(fā)展時期。在每個發(fā)展階段著重分析了義務(wù)教育財(cái)政體制和國家財(cái)政體制的關(guān)系、義務(wù)教育財(cái)政體制的特點(diǎn)等。接著文章對現(xiàn)階段我國義務(wù)教育財(cái)政進(jìn)行了重點(diǎn)分析,指出公共投入不足、投入重心下移、轉(zhuǎn)移支付缺乏制度規(guī)范、財(cái)政支出效率低下、“普九”債務(wù)沉重是當(dāng)前義務(wù)教育財(cái)政存在的主要問題。 為了借鑒國外義務(wù)教育發(fā)展的成功經(jīng)驗(yàn),文章還對國外義務(wù)教育財(cái)政模式進(jìn)行了分析,并對不同經(jīng)濟(jì)發(fā)展水平國家義務(wù)教育財(cái)政體制進(jìn)行了比較,在分析比較的基礎(chǔ)上得出以下啟示：一是財(cái)政體制決定著義務(wù)教育財(cái)政資金負(fù)擔(dān)形式；二是政府公共投資構(gòu)成了各國義務(wù)教育的絕對財(cái)源；三是義務(wù)教育財(cái)政投資主體逐漸上移；四是建立健全規(guī)范的財(cái)政轉(zhuǎn)移支付制度；五是把實(shí)現(xiàn)義務(wù)教育公平和均衡發(fā)展作為主要目標(biāo)。 文章最后提出了在公共財(cái)政體制框架下,支持我國義務(wù)教育進(jìn)一步發(fā)展的具體財(cái)政政策建議。一是調(diào)整優(yōu)化財(cái)政支出結(jié)構(gòu),加大義務(wù)教育投入力度；二是進(jìn)一步明確各級政府的財(cái)政分擔(dān)責(zé)任；三是建立促進(jìn)義務(wù)教育公平發(fā)展的財(cái)政轉(zhuǎn)移支付制度：四是加強(qiáng)資金管理、建立義務(wù)教育資金績效評價(jià)機(jī)制；五是拓寬義務(wù)教育籌資渠道；六是化解義務(wù)教育“普九”債務(wù)。
[Abstract]:Education is the cornerstone of national rejuvenation and the foundation of a nation. Compulsory education is an active driving factor in social development, it is to promote the quality of the people, to carry forward the national culture, and to spread the basic knowledge of human science, technology and culture. The healthy development of compulsory education must be supported by a strong financial policy of compulsory education. China is in the process of building a well-off society in an all-round way and building a harmonious socialist society. In this case, we need to further study the fiscal policy to support the development of compulsory education in China, and better play the important role of compulsory education in promoting social progress. This paper applies the theories of public goods, public choice and public finance. This paper analyzes the different stages of the development of compulsory education in China, absorbs the successful experience of the development of compulsory education in foreign countries, and analyzes the problems existing in the finance of compulsory education in China at this stage. How to further support the development of compulsory education in China put forward specific fiscal policy recommendations. First of all, the article starts with the theory of financial research of compulsory education, applies the theories of public goods and public choice, analyzes and defines the attributes of compulsory education products, and holds that compulsory education is a pure public product. Its service should be undertaken by the government. The basic goal of the government to provide compulsory education public goods is to provide sufficient funds for compulsory education, the second is the fair distribution of compulsory education resources, and the third is the effective use of compulsory education resources. Then the article analyzes the development and change of the financial system of compulsory education in China. The author thinks that the financial system of compulsory education has experienced four stages successively: first, the period of unified finance and hierarchical management system of compulsory education; The second is the period of compulsory education local responsibility, the period of hierarchical management system, the third is the period of local government responsibility and hierarchical management, and the period of county-oriented system; Fourth, the development period of free compulsory education, which the state is fully responsible for. At each stage of development, the relationship between the financial system of compulsory education and the national financial system is emphatically analyzed. The characteristics of the financial system of compulsory education and so on. Then the article analyzes the finance of compulsory education in our country at present, and points out that the public investment is insufficient, the focus of investment is shifting down, and the transfer payment lacks the system standard. The low efficiency of financial expenditure and the heavy debt of nine are the main problems in the finance of compulsory education at present. In order to draw lessons from the successful experience of the development of compulsory education in foreign countries, the article also analyzes the financial model of compulsory education abroad, and compares the financial system of compulsory education in countries with different economic development levels. On the basis of analysis and comparison, the following revelations are drawn: first, the financial system determines the financial burden form of compulsory education; second, the government public investment constitutes the absolute financial source of compulsory education in various countries. Third, the subject of financial investment in compulsory education gradually moved up; fourth, the establishment of a sound financial transfer payment system; fifth, the realization of fair and balanced development of compulsory education as the main goal. Finally, the paper puts forward some specific financial policy suggestions to support the further development of compulsory education under the framework of public financial system. First, it should adjust and optimize the structure of financial expenditure and increase the input of compulsory education. The second is to further clarify the financial responsibility of governments at all levels, the third is to establish a financial transfer payment system to promote the fair development of compulsory education, and the fourth is to strengthen the management of funds and establish a mechanism for evaluating the performance of compulsory education funds. Fifth, widen the funding channels of compulsory education; sixthly, dissolve the debt of compulsory education.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：G522.3

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 王蕾;;新義務(wù)教育財(cái)政中所存在問題的探析[J];科教文匯(中旬刊);2012年08期

相關(guān)碩士學(xué)位論文 前1條

1 李文苑;我國基本公共服務(wù)投入效率評價(jià)研究[D];西北大學(xué);2011年

，

本文編號：1637525