本文選題：義務(wù)教育 + 公共財政�。� 參考：《南京農(nóng)業(yè)大學(xué)》2007年碩士論文

【摘要】： 義務(wù)教育是整個國民教育的最基本和覆蓋面最廣的組成部分，其對一國人們素質(zhì)的提高和經(jīng)濟社會發(fā)展有著重要的基礎(chǔ)作用。長期以來我國義務(wù)教育的投資權(quán)為縣鄉(xiāng)財政，而不同地區(qū)千差萬別的經(jīng)濟水平造成了義務(wù)教育財政投入的分化。 義務(wù)教育財政轉(zhuǎn)移支付，是上級政府將其財政資金的一部分轉(zhuǎn)移給下級政府，以確保各地區(qū)之間教育支出和教育發(fā)展水平大體平衡的一種經(jīng)費援助制度。通過合理的轉(zhuǎn)移支付制度，上級政府能夠有效地彌補落后地區(qū)基本義務(wù)教育的財力不足問題，促進(jìn)地區(qū)的均等化發(fā)展。隨著我國“分級管理、以縣為主”的義務(wù)教育管理體制的實行，特別是隨著農(nóng)村稅費改革的試點進(jìn)行，建立和規(guī)范義務(wù)教育財政轉(zhuǎn)移支付制度，改革政府財政預(yù)算，通過轉(zhuǎn)移支付加大對落后地區(qū)義務(wù)教育的扶持力度，是義務(wù)教育發(fā)展的當(dāng)務(wù)之急。 江蘇省雖然是一個經(jīng)濟大省，但蘇南與蘇北間經(jīng)濟社會發(fā)展存在巨大差距，這也客觀上造成了地區(qū)間義務(wù)教育投入的懸殊差距。本文的分析表明，南北差距一直是縣區(qū)間義務(wù)教育人均經(jīng)費差異的絕對主因，而近年來，蘇北各縣區(qū)間的差異也逐漸成為地區(qū)間差異的重要因素，此外，政府的教育努力程度也是形成差異的一個因素。這樣的現(xiàn)狀影響了居民基本福利的公平，有悖于國家所倡導(dǎo)的和諧社會的建設(shè)。 而對江蘇省義務(wù)教育轉(zhuǎn)移支付的實證研究表明，雖然省財政建立了轉(zhuǎn)移支付依據(jù)，也有一系列有章可循的義務(wù)教育資金管理辦法，但由于缺乏法律法規(guī)的約束，在實際執(zhí)行中有一定的形式主義和隨機性。近年來的轉(zhuǎn)移支付雖然對落后地區(qū)給予了補償，但并沒有嚴(yán)格遵守人均財力排序的標(biāo)準(zhǔn)；同時，，轉(zhuǎn)移支付資金也未能有效地發(fā)揮促進(jìn)地區(qū)間公平的作用，甚至有助長地區(qū)間差異擴大的趨勢。 本文在前人研究的基礎(chǔ)上，結(jié)合江蘇省實際和建設(shè)公共財政的要求，探討建立規(guī)范、公平、有效的義務(wù)教育轉(zhuǎn)移支付制度框架所需的基本要素，并根據(jù)缺口補助的原則，提出了針對江蘇省情的義務(wù)教育轉(zhuǎn)移支付公式，模擬測算了各縣區(qū)理論上應(yīng)取得的補助規(guī)模。最后，提出了建立合理的義務(wù)教育財政轉(zhuǎn)移支付制度的政策建議。
[Abstract]:Compulsory education is the most basic and extensive component of the whole national education, which plays an important role in the improvement of the quality and economic and social development of a nation.For a long time, the investment right of compulsory education in our country is county and township finance, but the different economic level of different regions has caused the differentiation of compulsory education financial investment.The transfer payment of compulsory education finance is a kind of financial aid system in which the higher government transfers part of its financial funds to the lower government in order to ensure the balance between the education expenditure and the level of education development.Through a reasonable transfer payment system, higher governments can effectively make up for the lack of financial resources of basic compulsory education in backward areas and promote the equalization development of regions.With the implementation of the compulsory education management system of "classified management, county oriented", especially with the pilot reform of rural tax and fee reform, the financial transfer payment system for compulsory education has been established and standardized, and the government budget has been reformed.It is urgent for the development of compulsory education to increase the support of compulsory education in backward areas through transfer payment.Although Jiangsu Province is a big economic province, there is a huge gap between the economic and social development between southern Jiangsu and northern Jiangsu, which objectively causes the disparity of compulsory education investment between regions.The analysis of this paper shows that the gap between the north and the south has always been the absolute main cause of the difference in the per capita expenditure of compulsory education in counties, and in recent years, the differences between counties in northern Jiangsu have gradually become an important factor of regional differences.The degree of educational effort of the government is also a factor of difference.Such a situation affects the fairness of the basic welfare of the residents and runs counter to the construction of a harmonious society advocated by the state.The empirical study on the transfer payment of compulsory education in Jiangsu Province shows that although the provincial finance has established the transfer payment basis and there are a series of rules and regulations for the management of compulsory education funds, but due to the lack of laws and regulations,There is formalism and randomness in practice.Although the transfer payments in recent years have compensated the backward areas, they have not strictly complied with the criterion of ranking financial resources per capita. At the same time, the transfer payment funds have failed to play an effective role in promoting regional equity.It even helps to widen the gap between the long regions.On the basis of previous studies, this paper discusses the basic elements needed to establish a standardized, fair and effective transfer payment system framework for compulsory education, combining with the actual situation of Jiangsu Province and the requirements of the construction of public finance, and according to the principle of gap subsidy,The formula of transfer payment for compulsory education in Jiangsu Province is put forward, and the scale of subsidy that should be obtained in theory is calculated and simulated.Finally, the paper puts forward some policy suggestions on establishing a reasonable financial transfer payment system for compulsory education.
【學(xué)位授予單位】：南京農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：G527

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 吳蕾;王萍;;實現(xiàn)義務(wù)教育均等化的財政保障機制探析——以江蘇為例[J];經(jīng)濟研究導(dǎo)刊;2013年14期

相關(guān)碩士學(xué)位論文 前3條

1 王國濤;公共財政視角下的義務(wù)教育均等化研究[D];上海交通大學(xué);2011年

2 趙永波;公共財政框架下的農(nóng)村義務(wù)教育投入均衡問題研究[D];東北師范大學(xué);2009年

3 武云;區(qū)域間義務(wù)教育發(fā)展均衡化問題研究[D];首都經(jīng)濟貿(mào)易大學(xué);2012年

本文編號：1733378