制度变迁视域下的农村义务教育财政监督研究

Study of the Financial Supervision on Rural Compulsory Education under the Perspective of Institutional Change

国家对农村义务教育的财政投入,有力推动了农村地区义务教育事业的快速发展。而如何对农村义务教育财政进行有效的监督,以保证有限的资源发挥出最大的效益,是当前亟待解决的问题。从制度变迁的视角,对义务教育财政监督体制的发展历史做了回顾。农村义务教育财政监督方面还存在一些问题,如义务教育财政监督机制不健全,义务教育财政监督存在滞后性和被动性,义务教育财政监督的方式单一以及对违法违纪制裁无力,因此,应对义务教育财政进行全程监督,引导公众舆论监督农村义务教育财政,义务教育内部财政监督主体也应成为被监督的对象,完善对义务教育财政违法的惩罚机制。

Chinese government＇s financial input into rural compulsory education has greatly pushed its development.How to carry out effective supervision on the finance in rural compulsory education so as to ensure the maxim efficiency of the utilization of the limited resources has become an urgent task at present. This paper reviews the developmental history of financial supervision system on compulsory education from the perspective of institutional change, finding that there still exist some problems in financial supervision on rural compulsory education, such as incomplete supervision mechanism, lag and passiveness in the financial supervision, single supervision method and lack of strict punishment on illegal and violation behaviors. Therefore, it proposes that we should carry out whole process financial supervision on compulsory education, guide public opinion in the financial supervision, make supervision over those internal financial supervision subjects of compulsory education and optimize the mechanism for punishing financial violation behaviors in compulsory education.