农村义务教育财政体制改革与发展——改革开放四十年回顾与展望

Retrospect and Prospect on China's Reform and Development of Rural Compulsory Education Fiscal System in the Past 40 Years of Reform and Opening-up

改革开放至今已历四十载,我国农村义务教育事业发展取得了巨大的成就,这与农村义务教育财政体制基础性和制度性保障密不可分。与国家宏观财政体制改革和农村经济社会发展相适应,农村义务教育财政体制经历了"乡村自给"、"以县为主"、"公共财政保障"和"城乡一体化"四个阶段。通过四个阶段的改革与发展,农村义务教育的公共产品属性更加彰显,财政保障更加坚实,资源配置更加公平。然而,作为中央和地方的共同财政事权,农村义务教育的财政支出责任的划分与相关制度建设仍然不适应新时代的要求。未来应继续深化多级共担的农村义务教育财政体制改革,为实现义务教育"有质量的公平"目标提供坚实的财政保障。

The reform and opening up over the past 40 years have witnessed the great achievements of China’s rural compulsory education,which are largely due to the basic,institutional and supportive role of the rural compulsory education fiscal system.In line with the reform of the national macro-fiscal system and rural economic and social development,it has experienced the stages of ‘village self-sufficiency’,‘country-based’,‘public finance guarantee’and‘urban-rural integration’,after which the public goods attributes of China’s rural compulsory education are more prominent,the financial security more solid,and the resource allocation more fair.However,as the common financial power of the central and local governments,the division of fiscal responsibility for rural compulsory education and the construction of related systems still do not meet the requirements of the new era.In the future,it should continue to improve the multi-level shared rural compulsory education financial system in order to strengthen the financial security for the goal of'quality fairness'in compulsory education.