【作者】 高军；

【导师】 罗宏斌；

【作者基本信息】 湖南大学 ， 财政学， 2007， 硕士

【摘要】 “百年大计，教育为本”、“十年育树，百年育人”这些名言十分贴切的说明了教育对个人和国家成长的重要性。农村义务教育在整个教育体系中起着举足轻重的作用，但是由于多种因素的影响，农村义务教育发展还面临着许多困难，特别是发展不均衡状况还普遍存在。本文选取湖南省农村义务教育作为研究对象，从湖南农村义务教育财政政策入手分析农村义务教育发展不平衡的原因并提出相应政策建议，以达到促进湖南农村义务教育均衡发展的目的。全文共分三个部分。第一部分为理论阐述。介绍了公共财政相关理论并据此对农村义务教育进行定位，说明政府在农村义务教育均衡发展中应承担的职责。第二部分为现状及问题分析。首先从机会均衡和资源均衡角度阐述湖南农村义务教育发展不平衡现状。其次从财政因素分析原因：第一，义务教育财政投资体制的城乡“二元性”；第二，教育投资结构不合理导致农村义务教育经费短缺；第三，各级政府间财权与事权责任不对称；第四，政府间的财政支付制度不规范；第五，农村义务教育投入监督与管理制度不完善。第三部分是进一步优化湖南农村义务教育财政政策建议。文章介绍了发达国家农村义务教育财政政策的特点并结合湖南省实际情况从农村义务教育经费保障体制、教育经费筹集渠道、投资分配结构等几个大的方面就完善湖南农村义务教育均衡发展的财政政策进行了探讨。更多还原

【Abstract】 "a matter of education-oriented, 10 years nurturing trees , 100 years educating people, "These words aptly illustrated the growing importance of education for individuals and nations. The entire education system for rural compulsory education in their pivotal role, but due to a variety of factors, compulsory education in rural areas still faces many difficulties, the development of all non-equilibrium conditions still prevailing.This paper Hunan rural compulsory education as the object of study. Analysis of the financial system for rural compulsory education starting from Hunan rural compulsory education and the corresponding imbalance in the development of policy recommendations , is to promote a balanced development of compulsory education in rural areas in Hunan. The full text is divided into three parts.The first part was theoretical. On the theory of public goods, external theory, based on the theory of public finance rural compulsory education for positioning the government in the development of compulsory education in rural areas should bear responsibility.Second part for present situation and problem analysis. Firstelaborates the Hunan countryside compulsory education development notbalanced present situation from opportunity equilibrium and theresources balanced angle. Next from finance factor analysis reason :First, compulsory education finance investment system city andcountryside "duality"; Second, the education investment structure notreasonably causes the countryside compulsory education funds to beshort; Third, all levels of intergovernmental property rights and thegovernance responsibility are asymmetrical; Fourth, theintergovemmental financial payment system is not standard; Fifth, thecountryside compulsory education investment surveillance and thecontrol system are imperfect.The third part further optimizes the Hunan countryside compulsoryeducation financial policy suggestion. The article introduced thedeveloped country countryside compulsory education financial policycharacteristic and unified the Hunan Province actual situation fromthe countryside compulsory education funds safeguard system, theeducation funds collection channel, the investment assignmentstructure and so on several big aspects consummates the Hunancountryside compulsory education balanced development the financialpolicy to carry on the discussion.更多还原