本文選題：公平理念 + 公共教育　； 參考：《遼寧大學》2016年博士論文

【摘要】：在公平理念下研究公共教育財政支出法律制度是實現(xiàn)財政對公共教育資源有效配置,促進公共教育利益最大化,實現(xiàn)社會公平的重大內容。我國當前公共教育領域出現(xiàn)的財政支出充足率低,教育發(fā)展水平在地域、城鄉(xiāng)及社會不同階層間出現(xiàn)教育資源分配不均的主要原因在于,缺乏公平理念下的公共教育財政支出法律制度。因此,應當以公平理念為指導,完善公共教育財政支出法律制度,以提高公共教育財政資金的充足率,實現(xiàn)教育公共資源在地域、城鄉(xiāng)和社會各個階層間配置的均衡。公共教育在性質上屬于準公共產品。市場對于準公共產品的配置存在失靈,這種市場失靈在公共教育領域更加突出。國家的本質決定了政府必須作為國家公共部門的代表承擔提供公共教育產品或服務的責任；但政府配置社會公共資源同樣存在失靈。通過完善的法律制度,不僅可以降低因政府失靈而帶來的對市場機制良性運行的負效應,更為重要的是能夠擴大社會利益,維護社會福祉。在公平理念下構建和完善公共教育財政支出法律制度能夠在減稅與增支的矛盾中,在相同甚至降低公共教育財政支出的水平下,公平的實現(xiàn)社會的全面發(fā)展。公平理念有制度化需求,在公共教育領域需要通過財政支出法律制度實現(xiàn),公共教育財政支出法律只有在公平理念的指引下,才能夠解決我國所面臨的教育領域不公平問題。當前我國教育不公平的根本原因在于對公平理念與經濟發(fā)展關系的認知上存在缺陷,這也直接導致公共教育財政體制在根源上與現(xiàn)實錯位。公平理念是社會中絕對公平與相對公平的統(tǒng)一,公共教育財政支出法律制度是保障公平理念實現(xiàn)的最優(yōu)路徑。在我國,公共教育財政支出制度的發(fā)展大致可以分為三個階段：計劃經濟體制階段、財政分權化改革階段、公共財政階段。教育財政支出制度集中的表現(xiàn)為對于教育管理權限和公共教育財政支出責任從集中到下放,再到集中與下放并行的發(fā)展態(tài)勢,這是我國公共教育財政支出法律制度摸索和嘗試的過程。本文認為,我國公共教育財政支出法律制度的不完善和公平理念的偏失,是造成公共教育在預算支出結構、區(qū)域及城鄉(xiāng)間、各級各類公共教育內部產生很多不公平問題的根本原因。因此,在與市場經濟體制相適應的公共財政體制的建立過程中,我國在公共教育領域應該立足于構建在公平理念下的公共財政支出法律制度,并將公共教育財政體制框架從僅僅在操作層面的生產建設性向公共服務性轉變。實踐中,在經濟發(fā)展、政治體制、宗教文化等因素的影響下,各國形成了不同的公共教育財政支出制度體系。本文通過分析以美國、法國、日本和印度為典型代表國家的公共教育財政支出制度,可以發(fā)現(xiàn)這些國家在公共教育財政支出法律制度中存在的差別、形成原因和可資借鑒的經驗。公共教育財政支出的成文法律必須具備實踐中的可操作性；為滿足社會發(fā)展變化的需求,要保證法律制度的時效性；公共教育財政支出應該實現(xiàn)整體治理,避免碎片化的教育管理和支出模式；支出責任的合理劃分和監(jiān)督制度是有效配置公共教育資源的保障；公共教育財政支出制度要實現(xiàn)多層次的統(tǒng)一總體而言,公共教育財政支出法律制度應該主要從如下方面進行完善：第一,完善公共教育財政支出預算法律制度；①通過公共教育支出經費預算法律制度保證公共教育財政支出的充足率；②建立以學校需求為導向,以公平為理念,以指標體系為手段的公共教育財政支出預算編制法律制度；③將支出預算的碎片化傾向消化在基層政府,加強公共教育財政支出預算制度的整體性、公平性；④預算績效管理制度是公共教育財政支出法律制度的必然組成,通過對公共教育財政支出預算的績效管理,提高公共教育支出資金的使用效率,實現(xiàn)監(jiān)管的有效性。第二,改革公共教育財政支出轉移支付法律制度；在公共教育財政支出省統(tǒng)籌體制下,對于公共教育轉移支付方式進行創(chuàng)新和制度化設計。第三,對于流動人口子女的受教育權問題應該明確建立并納入流入地地方政府財政保障體系,由省級政府承擔主要的支出責任,施行個別支助的補償形式；統(tǒng)籌公共教育財政支出,將均等化作為階段性的目標,由高層級政府承擔更多的平衡區(qū)域和城鄉(xiāng)教育發(fā)展的責任。第四,建立公共教育財政支出監(jiān)督法律制度；建立獨立、中立的權威性監(jiān)督機構,完善內外監(jiān)管的雙重監(jiān)督模式；加快制定保障公眾參與監(jiān)督的程序法律制度；構建明確的監(jiān)督指標體系和獎懲約束機制。在公平理念下,對公共教育財政支出法律制度的研究是解決我國當前教育領域存在問題的關鍵,公共教育財政支出法律制度是實現(xiàn)公平理念的制度性保障。以公平理念作為引導,通過對公共教育財政支出法律制度在預算、轉移支付及監(jiān)督制度上的整體性構建,使公共教育財政支出法律制度成為推動經濟和社會進步,實現(xiàn)人的全面發(fā)展,提升社會整體公平程度的法律保障。
[Abstract]:Under the fair idea , the research on the legal system of public education ' s financial expenditure is the important content to realize the effective allocation of public education resources , to promote the maximization of public education interests and to realize social equity .
In the process of establishing and perfecting the public education financial expenditure system , it is necessary to construct and perfect the public education financial expenditure legal system in the public education field .
In order to meet the needs of social development , the timeliness of legal system should be ensured ;
Public education financial expenditure should realize overall governance , avoid fragmentation education management and expenditure pattern ;
The rational division of expenditure responsibility and the supervision system are the guarantee of the effective allocation of public education resources ;
In order to realize multi - level unification of public education financial expenditure system , the legal system of public education financial expenditure should be improved mainly from the following aspects : first , perfecting the law system of budget expenditure budget of public education ;
( 1 ) Ensure the adequacy ratio of public education financial expenditure through the public education expenditure budget legal system ;
( 2 ) Establish the legal system of public education financial expenditure budget based on school demand and fair as a means and index system as a means ;
( 3 ) the fragmentation tendency of the expenditure budget is absorbed into the grass - roots government , so as to strengthen the integrity and fairness of the public education financial expenditure budget system ;
( 4 ) Budget performance management system is the inevitable component of the public education financial expenditure legal system , through the performance management of the public education financial expenditure budget , the use efficiency of the public education expenditure funds is improved , the supervision efficiency is realized . Secondly , the reform of the public education financial expenditure transfer payment legal system ;
Under the integrated system of public education financial expenditure , the public education transfer payment method is innovated and institutionalized . Third , the question of the right to education of the children of floating population should be established and integrated into the local government ' s financial security system , and the provincial government shall bear the primary responsibility for expenditure and implement the compensation form of individual support ;
In order to balance the expenditure of public education in public education , it will be the goal of step - by - step , which is the responsibility of higher - level government to balance regional and urban - rural education development . Fourth , to establish the supervision legal system of public education financial expenditure ;
Establish an independent and neutral authority supervisory organization to perfect the dual supervision mode of internal and external supervision ;
( b ) To expedite the development of a procedural legal system that guarantees public participation in supervision ;
Under the fair idea , the research on the public education financial expenditure legal system is the key to solve the existing problems in our country ' s current education field . The public education financial expenditure legal system is the institutional guarantee to realize the fair idea .
【學位授予單位】：遼寧大學
【學位級別】：博士
【學位授予年份】：2016
【分類號】：D922.2
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本文編號：1940453