制度变迁视域下的农村义务教育财政监督研究

Study on Financial Supervision of Compulsory Education in Rural Areas from 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梳理,并总结了现行农村义务教育财政监督体制存在的问题,并据此提出了建议。

Chinese rural compulsory education develops rapidly by state financial invest.It is urgent to solve the problem of how to take an effective supervision of the compulsory education’s finance to ensure the limited resource to play the greatest benefits.This paper describes the historical development of financial supervision system of compulsory education,summarizes the problems of current financial supervision system of rural compulsory education and makes recommendations accordingly from the perspective of institutional change.