农村义务教育投入保障机制探析——以安徽省为例

A Study of the Guarantee Mechanism of Investment in Rural Compulsory Education

在我国农村义务教育体制中,最为重要的是投入体制和管理体制。投入体制的核心是建立一套保障农村义务教育改革和发展的投入机制.为管理体制的改革和完善创造一个好的基础。安徽省是在全国率先进行农村税费改革的试点省,也是农村义务教育投入机制问题暴露最早最充分的省,剖析安徽省农村义务教育投入状况,分析导致农村义务教育困境的原因在于:县域经济不发达,地方财政匮乏;政府对教育投入总量严重不足;中央、省、市、县、乡政府的财权与事权严重失衡;我国长期的城乡二元结构导致了义务教育体制的严重扭曲。尽快建立和完善规范的中央、省、县三级合理分担的农村义务教育投入保障机制,合理调整中央和省级财政支出结构,以法律形式进一步明确和规范中央、省、县三级政府对农村义务教育的投资责任,不仅是解决农村义务教育困境的迫切需要,也是落实“以县为主”管理体制的现实选择。

In the compulsory education system in rural areas of China, the investment system and management system are the most important aspects. In this connection, the purpose is to set up a mechanism for guaranteeing the reform and development of rural compulsory education and creating a solid foundation for innovating and improving the educational management system. As the pilot province for the taxation reform in rural areas, Anhui Province is also the earliest province where the problems with the investment in rural compulsory education appeared first throughout the country. An analysis of the situation in Anhui Province indicates that the dilemma of investment in rural compulsory education in the province was resulted from the following aspects: The under-development of county-level economic development and the shortage of local revenue; Serious insufficiency of governments' investment in education; The imbalance of financial power and management power among governments at the Central, provincial, municipal, county and township levels; The serious distortion of the compulsory education system caused by the long-term dual-track investment mechanism in urban and rural areas. Therefore, it is not only the need for helping rural compulsory education get out of dilemma, but also the practical choice for implementing the county-government-emphasized management to quickly establish and improve the guarantee mechanism for the rational sharing of the investment in rural compulsory education by governments at the Central, provincial and county levels, to readjust the revenue structure at the Central and provincial levels and to further clarify and regularize the responsibilities of the Central government, provincial government and county government for investment in rural compulsory education.