【作者】 余桔云；

【导师】 罗福根；

【作者基本信息】 江西财经大学 ， 财政学， 2003， 硕士

【摘要】 义务教育是一种强制性教育，每一个适龄儿童都有接受义务教育的权利和义务。学生家庭不得以任何理由阻碍子女接受义务教育，政府应该为每一名适龄儿童提供免费的义务教育。它是社会赋予公民改变自身命运的机会，也是社会实现发展资源最佳利用的机会，更是社会追求平等和公正的机会。在中国，义务教育通过保障弱势群体的发展权利，提升公民基本素质的手段，来调节社会阶层与个体差距，实现共同富裕的社会理想。在改变人的社会地位、社会处境与生活质量方面，义务教育都有某种程度的奠基作用。就整个社会而言，义务教育的普及与发展不仅能为全社会各类专门人才的培养奠定良好基础，对今后整个教育、科技、和社会的进步与发展产生巨大影响，而且自身还直接制约着整个民族文化素质和国民素质的高低，乃至关系到一个民族的兴衰存亡。这是其他任何阶段的教育所不能替代的。可以说“国运兴衰系于教育”，首先系于基础教育。正如著名经济学家米尔顿·弗里德曼所说“义务教育对社会来说具有正邻近影响”。 义务教育属于公共品，其资源配置应由政府进行，经费投入需纳入财政供给范围。义务教育的实施既是国家对人民的义务，也是家长对国家和社会的义务。然而，就农村义务教育经费的构成情况而言，在相当程度上体现为农民这一贫困的“家长”对国家和社会的义务，而很少表现为“国家”对农民的义务。农民属于弱势群体，人均可支配收入远远低于城镇水平，私人投资教育的能力非常有限；加上政府在农村义务教育上职能“缺位”及财权与事权错位的并存；以及教育财政资金配置的结构性扭曲。致使农村义务教育经费投入严重不足。特别是在农村税费改革中，由于取消了作为农村义务教育经费第二大来源的教育费附加和教育集资，使得农村义务教育经费短缺的矛盾更加突出。这不仅损害了农村义务教育的均衡发展，还影响了教育系统的整体协调功能以及教育投资的整体效益。 本文从公共财政理论出发，依据公共财政建设的核心原则——公平和效率原则，着重分析了农村义务教育经费投入中存在的不公平和X效率。影响农村义务教育健康发展的根本原因是农村义务教育财政投入体制和财政管理体制。因而主要从体制创新的角度探讨了促进农村义务教育健康发展的中长期财政支持对策。 本文不仅运用财税理论，还运用大量经济学知识，甚至涉及一些很实际的制度问题，研究起来具有一定的难度，难免会出现理论的前瞻性和实践的可操作性不一致。但希望本文有抛砖引玉之力，能引起社会各界对农村义务教育的广泛关注，并借此表达自己对农民的人文关怀。 全文共分三个部分： 第一部分：义务教育与公共品供给川内述了公共品提供的一般理论，分析了义务教育的公共品属性及提供主体，进而对义务教育投资的一般理论知识作了较全面的介绍。如教育投资的地位、作用和属性，义务教育投资的一般配置模式，义务教育公共投资的水平和效益指标。这是全文的基本理论部分，为后文的分析和探讨提供了理论依据。 第二部分：中国农村义务教育投入的现状和矛盾。分析了农村义务教育经费短缺的主要原因：教育投入总量不足：政府间财权与事权的错位：教育财政资金结构扭曲：教育人力资源浪费严重等。分析了现行农村义务教育财政体制存在的问题和缺陷：作为公共政策的“分级办，｝”制度，无论是设计理念还是具体的实践运行，部缺少公平地分配教育资源的公素。它将应该山国家、社会和家长共同承担的义务主要转嫁给了农村社会和农民。而作为这一制度的产出，虽然调动了地方政府和农民办学的积极性，但是山厂上要依靠农村和农民兴办农村教育，在加重了农村和农民负担（也就影响了农村社会经济的发展）的同时，客观上迟滞了农村教育的发展，造成了农村与城市之间教育机会不平等的延续乃至扩大，以及农村义务教育发展的区域性特征。这种投资体制是造成农村义务教育经费短缺的制度性原冈，也是根本性原因。探讨了税费改革中，农村义务教育经费投入面临的新问题。这为后文提出财政主张做了充分准备。 第二部分：促进农村义务教育健康发展的思路和建议。为全文关键部分。借鉴国际经验。分析了国外基洲1教育投入！人状况、特征，我们从中得到的借鉴和启示：在现代经济下，必须迅视和强化教门火入；强化教育投入，首要的是切实加强基础教育投入：对十基础教大投入，而要建立政府间合理的分权机制，国际经验表明，I。I。央一级政府是基础教育投入的一个重要渠道。从我国国情出发，并借鉴国际经验，提出了中长期财政支持对策：缓解农村义务教育经费紧张的具体措施——提高财政的总体教育投入比重：优化教育财政资金配置：提高教育投资效益，加强收费管理。进行教育财政体制改革，明确各级政府在农村义务教育上的责任和义务。建立科学的农村义务教育财政转移支付制度。最后水到渠成提出促进农村义务教育健康发展的根本出路：冲力排进县级地方公共财政建设。更多还原

【Abstract】 Compulsory education is a kind of forced education,each right age child has right and duty to accept compulsory education.a head of household is not allowed to prevent right age children from accepting compulsory education,the government ought to offer each right age child free compulsory cducation.lt is not only a chance endowed by society for every citizen to change their fate ,but for society to optimize resource,of course, is also a chance to realize equality and justice .In education may adjust the difference among social stratum and individual,it may realize social ideal of common wealth by guaranteeing the development right of humble people and promoting basic quality of citizens.In a way ,compulsory education plays a basic role in changing a person’s status and life quality.As for the whole society ,the popularity and development of compulsory education not only is a basis on providing society with all kinds of talents,but also has a great influence upon social progress and development^ the whole education , technology .What’s more,it is responsible for the quality of the nation,even has something with a nation’s fate.These roles are never replaced by any other education.That’s to say,a nation’s fate rests with education,first of all,with basic education.As what famous economist_Millton.Flidorman said: "compulsory education has an active effect on society."Compulsory education belongs to public goods,the collocation of its resource ought to be carried out by goveronmcnts,its capital is included in the provisions of public finance.The performance of compulsory education not only is governments’ duty to the people.but also is a head of household’s duty to the society.However,as for capital structure of rural compulsory education ,it only shows the poor peasants’duty to the government and society,but shows few the governments’ duty to the poor farmers.The farmers belong to humble crowd,a farmer’s income dominated is much less than a citizen’s,the capital invested by farmers is very limited; in addition , the government’s functions dislocate on rural compulsory education and the collocation structure of educational fiscal capital distorts,which results in the serious shortage of rural compulsory educational capital.Especial ly.the reform of rural tax and fee cancels educational fee attached and educational fund that arc the second largest source of rural compulsory education,which makes the shortage of rural compulsory educational capital more serious.which not only spoils the balance of rural compulsory education,but also affects the whole harmonized function of educational system and the whole efficiencyof educational investment.According to the main principles of building public financejustice principle and efficiency principle, analyzes the unjustice and X efficiency in the context of public finance.The fundamental causes that affect the health of rural compulsory education are the investment and management of fiscal system on rural compulsory education.So the paper explores the midterm and long-term finance policies that help rural compulsory education to develop healthily.The paper uses not only the theories on public finance and taxation,but also a lot of knowledge on economics,even involves in many practical systems,there is some difficulty on research,so theory probably disagrees with practice. But I hope the paper can lead all the fields of society in attending to rural compulsory education ,at the same time, show my loving concern for the peasants from humanities.The paper is composed of three parts:Part one:compulsory education and public goods’supply.The paper expounds the general theories on public goods’supply,analyes the property of compulsory education as to public goods and its main supplier,then systematically introduces the general theories on the investment in compulsory education.for example,position> function and property, the general collocation models of the investment in compulsory education, the standard index and efficiency index of public investment in com更多还原