摘要
在过去的30年间,中国义务教育财政制度经历了一个复杂而曲折的变革过程。本文基于相关政策的文本分析,先回顾了1978-2000年间中国义务教育财政分权化变革的历史过程,再就现实偏离政策意图之原因与后果进行分析。最后,阐述了2000年后义务教育财政制度之变革内容,并提出了未来三个重要的制度变革方向,即制度的独立化、决策的民主化和财政转移支付的技术化。
In the past thirty years,fiscal institution of compulsory education in China underwent a complicated and devious change.Based on textual analysis of relevant policies,the paper firstly reviews the historical process of fiscal decentralization of compulsory education in China from 1978 to 2000,then analyzes causes and consequences of the discrepancy between policy intention and reality.Finally,the paper elaborates contents of a series of fiscal reforms in compulsory education after 2000,and points out three important directions of institutional reforms in the future,including institutional independence,democratization of decision-making,and technicalization of fiscal transfers.
出处
《教育与经济》
CSSCI
北大核心
2010年第4期6-11,共6页
Education & Economy
基金
教育部哲学社会科学研究重大课题攻关项目"义务教育学校布局问题研究"(09JZD0035)
国家社会科学基金教育学青年课题"县级地方政府义务教育财政支出行为的实证研究"(CFA100125)
关键词
义务教育
财政制度
政策意图
历史变革
compulsory education
fiscal institution
policy intention
historical change