【作者】 武恒光；

【导师】 王爱华；

【作者基本信息】 山东农业大学 ， 会计学， 2005， 硕士

【摘要】 教育投融资问题一直是我国社会发展中的热点和难点问题,受到了社会的广泛关注。本文所研究的义务教育融资是指在市场经济条件下,运用财政手段、市场机制和金融创新产品等为义务教育发展融通资金的经济行为。有效率的融资制度安排必须能够在尽可能大的行动域内筛选出更多的融资主体,为义务教育提供充裕的可用资源,严格界定各融资主体的活动边界与相互间的利益关系,保证其权利与责任对等,确保在以最小的成本为义务教育融入等量资金的同时使社会福利最大化。在一个制度结构中,制度的安排是相互依存的,一种制度安排的变革也会使原有相关制度失去效力。中国农村经济体制和财政制度的变革导致了义务教育融资制度的变迁,特别是始于2000年的农村税费改革的实施,必然引致农村义务教育融资制度发生变迁。无疑,在这种情况下,对农村义务教育融资制度安排进行分析的重要性远甚于对融资活动本身的研究。进行农村义务教育融资制度的研究,不仅是学术理论发展的需要,也是中国近年来经济体制改革现实所提出的基本要求。 本文分以下几部分对农村义务教育融资制度进行研究: 第一部分:引言。该部分主要介绍进行农村义务教育融资制度研究的目的和意义,国内外对该项研究的进展和现状,本文进行研究的方法和技术路线以及创新与不足之处。 第二部分:义务教育融资的基本理论。该部分首先从两个不同的范畴对农村义务教育融资制度进行界定,然后对其理论基础:公共产品理论进行简要论述,接着从理论和实践两个层面对农村义务教育属性加以考察,并最终将农村义务教育界定为地方性的准公共产品。 第三部分:我国农村义务教育融资制度的变迁分析。该部分主要是运用制度经济学的分析方法,以农村经济制度和财政体制演变为背景,系统更多还原

【Abstract】 Educational financing has been the important and difficult problem in society development, which has been given extensive attention. Compulsory educational financing which is studied in the paper is using public finance means, market mechanism and finance innovation product etc to circulate the economic action of fund for the compulsory education development that money is raised for the compulsory education under the market economy condition. Under the efficiency financing institution, there will be more participators and available financial resources as far as possible, and the cost is lowest while collecting equal capital. In a system structure, system arrangement is depending on each other for existence. The change of a system arrangement will lead to the ineffectiveness of the correlation system. The change of Chinese rural economic system and fiscal institutions , especially the reform of rural taxation lead to the change of Chinese rural compulsory education financing system .Therefore, Analyses of financing system arrangement is more important than studies of the financing action. Studies of the Chinese rural compulsory education financing system is not only the demand of theory development, but the basic demand of the reform of economy institutions.The paper consists of the seven sections as follows:The first section is foreword. This section is about to introduce the purpose and significance of the study, and progress of this kind of the study in China and foreign countries, then explain the methods and technical course, the innovations and deficiencies of the paper.The second section is basic theory of Chinese rural compulsory educationfinancing. First, this section defines Chinese rural compulsory education financing system from two categories. Then, the basic theory: public goods theory is discussed briefly. Last, the attribute of Chinese rural compulsory is researched from two aspects :theory and practice ,and it is defined as local quasi-public goods.The third section is the analysis of the evolvement of Chinese rural compulsory education financing system. This section summarizes Chinese rural compulsory educational financing system evolution model after liberation against the background of evolution of Chinese rural economic institutions and fiscal institutions which is the innovation point. The thesis designs a theoretical model and analyzes deeply the influential factors of Chinese rural compulsory educational financing system through the model; and on the basis the policy implications of research achievements are discussed and some valuable results of Chinese rural compulsory educational financing system innovation are gained.The fourth section is evaluation of present condition of Chinese rural compulsory educational financing. This section is composed of two parts, that is the empirical analysis of present condition of Chinese rural compulsory educational financing and the analysis Chinese rural compulsory educational financing system after reform of rural taxation. The first part analyzes the problems which exist in the cost sharing of the educational financing system, mostly using empirical analysis; the second part analyzes the problems that is the shortage of compulsory educational financing from the aspect of shortage of system supply ,mostly using systematic economics analysis. Finally ,the root causes of the shortage of compulsory educational financing are gained.VThe fifth section is the definition of Chinese rural compulsory educational financing participators. Firstly ,the section analyzes that local government is the participator who takes responsibility of Chinese rural compulsory education. Second, the game behaviors of Chinese rural compulsory educational financing participators are analyzed through a game model ,and the problems of Chinese rural compulsory educational financing system that are caused by the game behaviors are deeply researched. Third, the possibilities of Chinese rural compulsory educational market financing are discussed. Finally, Chinese rural compulsory educational financing participators are defined as governments and individual capital owners who include enterprises, public institution ,association and household, which is the innovation point.The sixth section is the innovation of Chinese rural compulsory educational financing system arrangement. The innovation of system arrangement consists of two aspects that are strengthening the financing system whose responsibility participator is government and constructing rural compulsory education market financing system in which educational voucher and the modes of capital market financing are put forward systemically which 4s the innovation point ,on the basis of introducing rural compulsory education financing system of foreign countries.The seventh section is enforcement mechanism system of Chinese rural compulsory educational financing system arrangement. The section offers suggestions from three aspects which are correcting foundation institutional environment, the enforcement system arrangement of Chinese rural compulsory educational financing environment and informal constraint andfinancing efficiency.更多还原