【摘要】 当前,我国中央和省级政府掌握了主要的财力,但承担义务教育的财政责任很少;县、乡政府财力薄弱,却承担了举办义务教育的主要投资责任。各级政府财力与义务教育的投资责任极不相称。义务教育经费缺乏保障,义务教育发展举步维艰,困难重重。要改变这种状况,提高义务教育财政重心势在必行。分税制改革后,中央财政收入占全国财政收入的比重显著提高,为提高义务教育财政重心提供了有力的财力保障。义务教育法律体系日臻完善,为出台并实施提高义务教育财政重心的措施提供了有力的法律保障。正在进行的义务教育管理体制改革,为实施义务教育财政重心上移提供了机遇。更多还原

【Abstract】 Today, a large proportion of the state financial resources go to the Chinese central government and provincial governments that have not much financial responsibility for compulsory education. Only a small proportion goes to the county and township governments that have much financial responsibility. It’s easily concluded that financial resources are quite disproportionate to responsibility. A shortage of funds for compulsory education hampers its progress. So, a solution to the problem is to raise the central government’ s financial responsibility for compulsory education. Thanks to a separate taxation system, the central government has significantly increased its proportion of the state revenue, which makes it possible to raise its financial responsibility for compulsory education. In addition, a legal system for compulsory education is being perfected, which makes it feasible to work out and implement measures to raise the responsibility for compulsory education. Opportunity is available to practice raising the responsibility for compulsory education as a result of the current reform in the management system for compulsory education.更多还原