本文選題：財(cái)政性教育支出結(jié)構(gòu) + 優(yōu)化結(jié)構(gòu)��； 參考：《南昌大學(xué)》2015年碩士論文

【摘要】：縱觀中國(guó)改革開放后的經(jīng)濟(jì)發(fā)展水平與社會(huì)發(fā)展?fàn)顩r,其可以明顯地折射出我國(guó)經(jīng)濟(jì)發(fā)展與教育發(fā)展的內(nèi)在關(guān)聯(lián)性:現(xiàn)代經(jīng)濟(jì)決定著教育事業(yè)的發(fā)展規(guī)模、速度和質(zhì)量,同時(shí),教育為國(guó)家建設(shè)提供了雄厚的人才培養(yǎng)的物質(zhì)保障,而現(xiàn)代教育則為經(jīng)濟(jì)建設(shè)和社會(huì)發(fā)展提供了巨大的科技動(dòng)力資源。政府財(cái)政支出對(duì)教育事業(yè)的發(fā)展有著至關(guān)重要的作用,一方面彰顯著國(guó)家管理和發(fā)展教育的政府職責(zé),另一方面也在現(xiàn)實(shí)中提升著我國(guó)教育的條件與水平。近些年,關(guān)于教育財(cái)政投入的研究深受學(xué)術(shù)界的關(guān)注,研究大多著眼于教育財(cái)政的投入總量,要如何拓寬投入總量的途徑以及優(yōu)化教育財(cái)政投入總量的對(duì)策等。雖然教育事業(yè)的持續(xù)健康發(fā)展與財(cái)政投入的總量息息相關(guān),但為實(shí)現(xiàn)教育資源的充分利用,一個(gè)合理的財(cái)政性教育支出結(jié)構(gòu)就顯得尤為重要。本文基于人力資本理論、教育財(cái)政學(xué)理論與公共產(chǎn)品理論,主要概述了在經(jīng)濟(jì)發(fā)展中人力資本的重要性、教育在促進(jìn)經(jīng)濟(jì)發(fā)展中發(fā)揮著何種具體作用以及財(cái)政性教育支出在促進(jìn)教育發(fā)展中至關(guān)重要的作用。筆者在結(jié)合實(shí)際數(shù)據(jù)的基礎(chǔ)之上,采用定量分析的方法對(duì)江西省財(cái)政性教育支出的結(jié)構(gòu)現(xiàn)狀進(jìn)行了研究,根據(jù)構(gòu)建的江西省財(cái)政性教育支出結(jié)構(gòu)評(píng)價(jià)指標(biāo)體系運(yùn)用因子分析方法,實(shí)證分析了江西省的財(cái)政性教育支出結(jié)構(gòu)水平。得出江西省財(cái)政性教育支出在總支出量上仍呈現(xiàn)不足態(tài)勢(shì),支出結(jié)構(gòu)也有待優(yōu)化。其結(jié)構(gòu)的不合理體現(xiàn)在以下方面:城鎮(zhèn)與鄉(xiāng)村之間的財(cái)政性教育支出差距擴(kuò)大趨勢(shì)明顯,財(cái)政性教育支出在各市之間分布不均衡;三級(jí)教育的財(cái)政性教育支出與經(jīng)濟(jì)發(fā)展程度不相符;公用經(jīng)費(fèi)占教育財(cái)政性經(jīng)費(fèi)的比例遠(yuǎn)遠(yuǎn)低于全國(guó)平均水平。針對(duì)存在的問題,優(yōu)化財(cái)政性教育支出結(jié)構(gòu)勢(shì)在必行,本文在調(diào)研了江西省實(shí)際情況的基礎(chǔ)上,提出了優(yōu)化財(cái)政性教育支出結(jié)構(gòu)的政策建議:一是在順應(yīng)城市化發(fā)展的基礎(chǔ)上,逐步縮小城市與鄉(xiāng)村之間的教育支出差距;二是均衡本省十一個(gè)市之間的財(cái)政性教育支出;三是優(yōu)化整合三級(jí)教育支出結(jié)構(gòu),在政策和財(cái)力上對(duì)職業(yè)教育進(jìn)行傾斜;四是調(diào)整財(cái)政性教育支出的內(nèi)部結(jié)構(gòu),優(yōu)化其配置實(shí)現(xiàn)合理化、最優(yōu)化。
[Abstract]:Looking at the level of economic development and social development after China's reform and opening up, it can clearly reflect the inherent relevance between economic development and educational development in China: the modern economy determines the scale, speed and quality of the development of education, and at the same time, Education provides abundant material guarantee for national construction, while modern education provides huge scientific and technological power resources for economic construction and social development. Government financial expenditure plays an important role in the development of education. On the one hand, it shows the government responsibility of national management and development of education, on the other hand, it also promotes the condition and level of education in our country in reality. In recent years, the research on educational financial investment is deeply concerned by the academic circles. Most of the studies focus on the total amount of educational financial investment, how to broaden the way of total investment and how to optimize the countermeasures of the total amount of educational financial investment. Although the sustained and healthy development of education is closely related to the total amount of financial investment, in order to make full use of educational resources, a reasonable structure of financial expenditure on education is particularly important. Based on the theory of human capital, the theory of educational finance and the theory of public goods, this paper summarizes the importance of human capital in economic development. What kind of concrete role does education play in promoting economic development and the fiscal expenditure on education plays a vital role in promoting the development of education. On the basis of the actual data, the author studies the present situation of the structure of the financial education expenditure in Jiangxi Province by the method of quantitative analysis. According to the evaluation index system of fiscal education expenditure structure in Jiangxi Province, the paper analyzes the level of fiscal education expenditure structure in Jiangxi Province empirically by using factor analysis method. It is concluded that the total expenditure on education in Jiangxi Province is still insufficient, and the structure of expenditure needs to be optimized. The irrationality of its structure is reflected in the following aspects: the disparity of financial education expenditure between towns and villages is obvious, and the distribution of fiscal education expenditure is not balanced among different cities; The financial expenditure on education in three levels of education is not in accordance with the level of economic development, and the proportion of public funds in the financial expenditure of education is far below the national average. In view of the existing problems, it is imperative to optimize the expenditure structure of financial education. Based on the investigation of the actual situation in Jiangxi Province, this paper puts forward some policy suggestions for optimizing the expenditure structure of financial education: first, on the basis of conforming to the development of urbanization, Gradually reduce the gap between urban and rural education expenditure; second, balance the fiscal education expenditure among 11 cities in this province; third, optimize and integrate the three-level structure of education expenditure, and tilt the policy and financial resources to vocational education; Fourth, adjust the internal structure of financial education expenditure, optimize its allocation to achieve rationalization and optimization.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：G527
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本文編號(hào)：2061011