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——兼论湖南保障农村义务教育投入的实践与探索
The Careful-observation and Institution of Guarantee Mechanism of Investment in Compulsory Education in the Countryside After Rural Tax Reform
——On Practice and Exploration on the Investment in
Compulsory Education in the Countryside of Hunan Province
研 究 生 姓 名: 王 博
指导教师姓名: 常 思 亮
学 科 专 业: 教 育 硕 士
研 究 方 向: 教 育 管 理
湖南师范大学学位评定委员会办公室
二○○四年三月
中 文 摘 要
税费改革后,我国农村义务教育投入面临巨大压力,如填补"两费"取消后教育经费缺口的压力,改造校舍危房的压力,消化偿还农村教育债务的压力,平稳渡过初中入学高峰的压力,农村教育进一步发展的压力等.可以说,我国农村义务教育站到了一个历史性的紧要关头.从试行改革的省份来看,尤其是从湖南省改革后保障农村义务教育投入的实践与探索来看,各地虽然决心很大,推出了一系列举措,解决了一些难题,在一定程度上缓解了教育经费的压力,但存在的困难和问题仍不容忽视,比如经费短缺现象仍然严重,财政转移支付制度有待进一步完善,"以县为主"管理体制遭遇尴尬,政府责任转嫁倾向在一定程度上存在,教育事权与财权分离的弊端凸显等,义务教育投入问题,仍然是制约我国农村教育发展的瓶颈.为此,有效建构税费改革后农村义务教育投入保障机制迫在眉睫.
本文通过文献法,调查法等,在全面分析税费改革后农村义务教育投入面临的严峻形势,深入剖析湖南省税费改革后保障农村义务教育投入的实践与探索的基础上,论述了构建农村义务教育投入保障机制应遵循的四个基本原则,即教育公平原则,投资主体国家化原则,效益性原则,教育事权与财权相统一原则,同时提出了构建农村义务教育投入保障机制的应对策略,即强化政府尤其是中央和省级政府的投入责任,探索科学的财政转移支付模式,宏观统筹教育经费投入结构,加大教育投入的监管与奖惩力度,提高教育经费使用效益,健全国家教育财政法规体系.
关键词 税费改革 农村义务教育 教育投入 保障机制
ABSTRACT
After launching the rural tax reform, the investment in the compulsory education in the countryside of China is under tremendous pressure, such as the pressure of the shortage of education funds after canceling the two kinds of fees, the pressure of rebuilding the shabby teaching buildings, the pressure of paying back the education debt, the pressure of smoothly pulling through the peak of students' entrance to junior middle school, the pressure of further development of education in the countryside and so on. That is to say, the compulsory education in the countryside of China is on the historical and critical moment. In all the provinces, where the reform is being tried, especially in Hunan although the government have decided to work hard at it and have also made a series of measures and have even settled a lot of problems, and have somehow lightened the pressure of education funds, but the problems still exist and we mustn'
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