摘要
义务教育财政“低保”是义务教育阶段学校完成国家规定教育目标所需的办学条件的最低经费投入保障。建立义务教育财政“低保”制度的目的是促进义务教育均衡的发展,体现公共教育财政的公共性。建立义务教育财政“低保”制度的基本思路必须结合我国义务教育法有关义务教育的投入体制和经费保障机制的要求,并有较为可行的政府间分担的方案。
The minimum financial guarantee system within compulsory education means that government should invest some money in order to realize the fixed education aims at the compulsory education stage. The aim to set up this system is to improve public educational equilibrators and embody public educational finance communal. The article schemmes out a minimum guarantee project which is feasible to share among different government levels in order to improve public education equilibrium.
出处
《北京科技大学学报(社会科学版)》
2006年第1期148-153,共6页
Journal of University of Science and Technology Beijing(Social Sciences Edition)
关键词
义务教育财政
教育财政“低保”制度
政府间财政分担
compulsory educational finance
minimum guarantee systems financial among share different government levels