对农村义务教育各级政府财政责任分工的建议方案

Division of Financial Responsibilities of Governments at Different Levels for Rural Compulsory Education: Recommendations

为了对我国东部、中部、西部三类地区中央和地方各级政府承担农村义务教育各项重要经费支出的分担机制做出合理划分,在确定三类地区基本满足当前阶段农村义务教育正常需要的预算内最低保障经费,以及其中的教师工资经费、学校公用经费、基建经费和助学经费等四项经费支出的较为合理的比例关系的基础上,根据各级政府的财政能力,对三类地区中央和地方各级政府承担农村义务教育各项经费的财政责任分工提出具体建议方案,依据此建议方案,对三类地区各级政府分担农村义务教育预算内最低保障经费的数额及其比例关系做模拟测算,据此对建议方案的合理性做出基本判断。

This article aims at having a rational division of the responsibilities of the Central Government and local governments at all levels for sponsoring various important expenditures of rural compulsory education in the Eastern, Central and Western regions of China. On the basis of guaranteeing the minimum budgetary funds for the routine expenditure of rural compulsory education and having appropriate proportions for teachers' salaries, public expenditure for schools capital construction funds and student aids, the author puts forward recommendations for properly dividing the responsibilities of the Central Government and local authorities for sponsoring various expenditures of rural compulsory education in said three regions. The proposed solution is based on the simulated calculation of the sums and proportions of the minimum budget for rural compulsory education in said three regions and on the basic judgment of the overall rationality.