西部农村义务教育经费预算研究——以云南省河口县为例

A study of the Funds Budget for Compulsory Education in Rural Areas of Western China——A Case Study of Hekou County,Yunnan

加强预算管理是确保农村中小学义务教育经费收支合法、合规,提高经费使用的经济性、效率性和效果性的重要手段。农村义务教育经费保障机制改革以来,仍存在预算编制不够规范、透明,预算执行不严格以及监督力度不够等诸多问题,有必要采取相应的措施建立和健全农村中小学义务教育经费预算管理机制。

strengthening budget management is an important tool to ensure the income and expenditure for compulsory primary and secondary education in rural legal and regular and to improve the economy, efficiency and effectiveness of use of funds. Since the ensuring mechanism reform of rural compulsory education funding, the budget making is still not standardized, transparent, the budget implementation and supervision are not strict enough, and many other problems remain, it is necessary to take appropriate measures to establish and improve the management mechanism of the expenditure budget of compulsory education in rural primary and secondary school.