摘要
教育财政能力的概念框架由两方面构成 :一是从中央政府、省政府、地方政府等教育投资主体入手 ,建立分析近代教育财政能力的框架 ;二是教育财政能力由教育财政汲取能力、教育财政合法化能力、教育财政调控能力组成。中国近代教育财政汲取能力逐渐增强 ,近代公共教育经费主要源于地方教育经费 ,在财政中所占比例较低 ,教育财政规模小 ;中国近代教育财政合法化能力逐渐发展 ,但在税收管理、预算管理等方面存在缺陷 ;中国近代教育财政调控能力加大 ,但由于教育财政投资逆向发展 。
The concept framework of educational finance capacity consists of two aspects: the establishment of the analysis framework of modern educational finance capacity from the education sponsored by the Central Government, provincial governments and local governments; and the educational finance capacity comprising the capacity to obtain educational funds, the capacity to control educational funds and the capacity to legalize educational funds.Along with the gradual strengthening of educational authority's capacity for collecting funds, the funds for public education mainly come from local government's allocation but in lower percentage. Althongh the allocation of educational funds is more and more legalized, there are some defects in the management of taxation and budgeting, and the reverse development of educational investment has put rural education and educational popularization in a disadvantaged state.
出处
《教育研究》
CSSCI
北大核心
2003年第10期56-61,共6页
Educational Research
