我国基础教育财政体制改革的回顾与反思

Looking back and Reflecting of Chinese Basic Education Financial System

本文从财政学的视角 ,以国家财政制度演变为背景 ,探讨了建国以来我国基础教育财政体制变迁的内在逻辑 ,总结了既有的经验 ,找出了存在的弊端 ,进而试图根据教育自身的属性和特征 。

From the perspective of Finance science, under the background of the development of Chinese financal system, on the basis of discussing the internate logic of the development of Chinese financial system, this paper concludes the experiences the system has, finds out its existing weakness and tries to provide some measures to solve the problems that the system has according to the nature and features of Chinese education.