义务教育财政问题与改进

The Problem and Improvement of Educational Finance under the Balanced Development of Compulsory Education

当前我国地方教育财政管理依然存在着地方政府财权和事权不够匹配、地方财政负担较重、转移支付尚需完善、财政管理层级过多、教育支出效用有待提高等问题。要解决这些问题,建议提高地方政府教育财权和事权的匹配度,做到权责统一;科学衡量地方教育财政需求与供给能力,提高转移支付的效用;继续进行"省直管县"的实践探索,完善各级政府间的财政关系;加强对教育支出效果的评价,提高支出的效率和效果。

Currently there still exist some problems in local education financial management in China such as the no-matching of financial right and task of local government,heavy local finance,transfer payments needing to be promoted,overabundant financial management levels,educational payout needing to be monitored.So,the paper proposes to promote the matching,improve the effect of transfer payment on the base of evaluating the ability of demands and supply of local education finance,carry forward reforms that place county finances directly under the management of provincial governments and clearing the relation among each level government,enhance the evaluation education expenditure to improve its efficiency and effect.