| 农村义务教育与财政体制转轨研究 |
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| 引用本文： | 刘京焕,张霄,岳晓.农村义务教育与财政体制转轨研究[J].湖北经济学院学报,2012(2):107-112. |
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| 作者姓名： | 刘京焕 张霄 岳晓 |
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| 作者单位： | 中南财经政法大学财政税务学院;华侨大学公共管理学院 |
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| 基金项目： | 中南财经政法大学博士生科研创新计划项目(2011B0305);福建省社会科学规划项目(2011C027) |
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| 摘 要： | 随着改革开放的深入,过去"以乡为主"的农村义务教育财政体制已逐渐向"以县为主"的新体制转化。转轨过程中暴露出的问题,可以通过以下措施解决:提高财政性教育支出在国民收入分配中的比例、事权和财权统一、明确划分各级财政农村义务教育经费支出比例、建立财政资金引导下的多渠道、多角度来源机制、优化管理农村义务教育资金。
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| 关 键 词： | 农村义务教育 财政体制 转轨 |
The Study about Compulsory Education in Rural Areas & Financial System in Transition |
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| LIU Jing-huan,ZHANG Xiao,YUE Xiao.The Study about Compulsory Education in Rural Areas & Financial System in Transition[J].Journal of Hubei University of Economics,2012(2):107-112. |
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| Authors: | LIU Jing-huan ZHANG Xiao YUE Xiao |
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| Institution: | 1.School of Public Finance,Zhongnan University of Economics and Law,Wuhan Hubei 430060,China;2.School of Public Administration,Huaqiao University,Quanzhou Fujian 362000,China) |
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| Abstract: | With the deepening of reform and opening up,Financial system for rural compulsory education transition there are some problems can be resolved through the following channels:Improve financial education expenditure in the proportion of national income distribution,Unity of power and financial power,clear division of expenditures for rural compulsory education at all levels of financial ratio and etc. |
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| Keywords: | compulsory education in rural areas financial system transition |
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