财税法视角下留守儿童权益保障

Rights Protection of Left-Behind Children:From the Perspective of Fiscal and Taxation Law

我国农村留守儿童存在着教育权与基本生活保障权不能满足的现状,上述问题的产生与我国财政法相关的财政支持薄弱有关。在保障留守儿童的受教育权方面,我国政府应当积极承担义务,设置专门的教育经费预算,加快财政转移支付并且明确教育经费的操作与监管。在保障留守儿童的基本生存权方面,我国政府应当增加国家财政投入,吸纳社会各界资金支持,建立社会保障制度。

The rural left - behind children were faced with insufficient rights protection of education and basic needs, which resulted from the weak financial support of the state~ fiscal law. As to the protection of their right of education, our state government should undertake the obligation, set up special education budgets, speed up the financial transfer payment and make clear the operation and supervision of education funds. And state financial input, attract in the protection of their basic needs, our government should increase the financial support from all walks of life, and establish social security system.