摘要
合理规范的财政事权和支出责任划分有助于合理界定政府和市场边界,规范各级政府行为。教育作为基本公共服务的重要组成部分,是不断提高创新能力、全面持续发展经济的基础。本文梳理了教育领域财政事权和支出责任划分的政策沿革,通过对吉林省划分现状进行研究,进一步分析了目前教育领域财政事权和支出责任划分存在的问题,并结合实际提出了相应的对策建议。
Legal and reasonable separation of fiscal power and expenditure responsibility helps to define the boundary of the market and the government,also it helps to regulate the activities of governments at all levels.Education is part of important basic public service and the foundation of improving China's innovation ability and sustainable economic development.The article sorts out the policy reforms in the field.And by studying the current situation in Jinlin province,it further analyzes the underlying issues,presents its policy recommendations based on the reality.
出处
《财政科学》
2020年第6期137-145,共9页
Fiscal Science
关键词
财政事权
支出责任
教育领域
Fiscal Power
Expenditure Responsibility
Education