税费改革前后农村义务教育筹资模式比较研究

【作者】 董艳；

【导师】 李家军；

【作者基本信息】 西北工业大学 ， 马克思主义理论与思想政治教育， 2007， 硕士

【摘要】 税费改革，被称为继土地改革和农村联产承包责任制后的“第三次土地革命”。其“三取消、两调整、一改革”的改革内容在有效的减轻农民负担的同时，也极大地影响了农村义务教育的发展。特别是消减了农村义务教育的主要筹资渠道，在一定程度上瓦解了原有农村义务教育筹资模式的来源和优势，致使农村义务教育发展后劲不足。因此，本文对税费改革前后农村义务教育筹资模式进行的比较研究，将为保障农村义务教育的正常发展提供有益思路。 本文综合运用西方经济学、制度经济学的相关理论，结合文献法和实证分析法，系统地分析比较了税费改革前后农村义务教育的筹资模式问题，找出了其中存在的问题，并探讨了新的筹资模式。 本文的主要内容包括：(1)阐述税费改革前农村义务教育筹资模式所经历的四个不同阶段，以及研究所涉及的财政政策、公共产品理论等相关理论，作为研究的理论基础。(2)引入税费改革的内容、目的、实施情况和配套措施，作为进一步实证分析的政策依据。(3)综合运用文献法、实证分析法等研究方法，比较税费改革前后的农村义务教育筹资模式，指出税费改革前，存在我国义务教育总体财政投入不足和地方财政负担过重等问题；税费改革后，又出现了农村义务教育财政投入缺口扩大、地方财政原有教育投入债务无力偿还、农村中小学运转困难等问题。(4)借鉴国际先进经验，提出了“三级共担，分类转移”的筹资新模式，并展开进一步思考。 以税费改革在全国全面推广的当前时段为切入点，使得本文所依据的数据更具普遍性和代表性，也保证了实证分析的准确性。在提出筹资新模式的同时，本文尝试用简化的转移支付公式直接量化的方法，消除原有教育贫困等级划分标准的隐患。在探讨新的筹资模式之余，本文还进一步思考，提出了拓展农村义务教育经费来源的新思路，为今后解决税费改革后农村义务教育筹资难的问题指出新的研究方向。更多还原

【Abstract】 The Tax-fee Reform is called "the third time great reform" after the Land Reform and the Household Contract Responsibility System. The main content of the Tax-fee Reform is "Three cancels, Two regulations, One reform", which reduced the peasants’ burden and also greatly influenced the development of compulsory education of rural area. Especially, the Tax-fee Reform decreases the main financing channels and disorganizes the origin and superiority, And this weaken the development of compulsory education of rural area. Compared the different financing types in compulsory education of rural area based on the Tax-fee Reform, this paper give some suggestions to the development of compulsory education of rural area.The paper applies the related theories of west economics and institution economics, and synthetically uses the documentary measures and empirical analysis. It not only compares different financing types and find the problems, but also discusses the new way for financing the compulsory education of rural area.The main content of the paper is as follows: (1) Expatiating the four different phases about financing type of compulsory education of rural area before the Tax-fee Reform, and also explaining the basic theories about finance policy and public production. (2) Introducing the content, objective, implement and related measures of the Tax-fee Reform for further empirical analysis. (3) According to the competition of different financing types based on the Tax-fee Reform of compulsory education of rural area, this paper points out that before the reform there are some problems, including shortage of collectivity input region finance. And after the Tax-fee Reform, some new problems appeared such as the input gap becoming larger, having no ability to repay the old region debt form education, the elementary school and junior middle school in rural area running hard, (4) Putting forward the new financing type based on the international advanced experiences, which called "Three classes share together, Transfer separately", and then making a further think.Because the background of the study is in the phase when the Tax-fee Reform are spread all-around in all the country, the dates are universality and representational, which ensured the veracity of empirical analysis. In the some time of discussing the new financing type, the paper tries to use the predigested formula to eliminate the hidden trouble from the intrinsic compartmentalize standard of penury in education. Moreover, the paper put forwards some new thought, just like更多还原