我国县级财政教育投资体制的分析及改革设想

Analysis on the County Level Education Financial Investment System in Our Country and Its Reform Plan

在探讨我国教育投资县级统筹可行性的基础上,从县级政府教育权责与其财力的非对称性、县级财政统筹的低层次性、县级统筹不能缩小城乡教育差异性三个方面论述了县级统筹的局限性。同时提出了以中央和省级财政投入为主的教育经费投入的新方式。

Based on the discussion of the feasibility of county-planned education financial investment in our country, this article expounds the limitation of this measure from three aspects： the dissymmetry between county government＇s education rights and responsibility and its financial ability, the inferiority of county-leveled financial plan, and the impossibility for the county planned financial system to reduce the difference between urban and rural education. This paper also presents a new way of education financing which national and provincial financial investment takes the large shares.