摘要
义务教育事关国民生存和发展,基于义务教育的公共产品属性及其外溢性,国家理应承担起相应的责任,在公正的基础上追求公共利益的最大化。当前我国义务教育存在的问题主要有:公共财政体制框架尚未真正建立;义务教育经费的投入背后存在着中央与地方、地方各层级之间的复杂利益博弈;财政转移支付缺位,义务教育财政责任倒置;以地方政府为投入主体的格局而导致的地区和城乡的不平等。只有在公共财政框架下建立规范的义务教育财政转移支付制度,才是解决我国义务教育经费不足和发展不平衡的根本途径。
Compulsory education is related to national survival and development, Compulsory education is a public good and has external effects, the state should assume corresponding responsibilities, States should pursue the greatest public interest. At present, there are still many problems in China's compulsory education: the public finance system has yet to really establish the framework; central and local governments are reluctant to assume responsibility for compulsory education, and this phenomenon in performance between different local governments is equally clear; absence of financial transfer payment, financial responsibility for compulsory education Inversion; local governments take the main responsibility for compulsory education, which has resulted in gaps between urban and rural areas. This paper only discusses the framework of public finance and suggests that we should establish a standardized fiscal transfer payment system of compulsory education, and can fundamentally solve the shortage of funds and the problem of unbalanced development.
出处
《中南大学学报(社会科学版)》
2009年第1期94-102,共9页
Journal of Central South University:Social Sciences
基金
教育部人文社会科学重大项目<财政预算与社会保障转移支付制度理论与实证研究>(05JJD840008)
关键词
义务教育
公共财政
公共产品
compulsory education
public finance
public goods