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财政分权与义务教育财政管理体制问题探析
引用本文:李慧敏 崔景华. 财政分权与义务教育财政管理体制问题探析[J]. 南京财经大学学报, 2004, 0(5): 38-40,54
作者姓名:李慧敏 崔景华
作者单位:河北建筑工程学院,管理系,河北,张家口,075024;长春税务学院,吉林,长春,130021
摘    要:我国是成功实施财政分权化的国家之一。作为公共财政框架部分之一的义务教育也实行了分权化管理,义务教育办学的责任主要地落在了县、乡两级地方政府身上。而我国庞大的义务教育事业由县、乡甚至村脆弱的财力来承担,可谓“杯水车薪”:一些农村地区和贫困山区学龄儿童无学可上,无书可读等现象屡见不鲜。可见过度分权化的义务教育财政管理体制是制约当今中国义务教育发展的症结所在。

关 键 词:公共财政  义务教育  财政管理体制

A Research on Financial Decentralization and Financial Administrative System of Compulsory Education
LI Huimin,CUI JinghuaDept of Administer,Hebei Institute of the Constructive Technology,Zhangjiakou China, Chang chun Tax College,Changchun ,China. A Research on Financial Decentralization and Financial Administrative System of Compulsory Education[J]. Journal of Nanjing University of Finance and Economics, 2004, 0(5): 38-40,54
Authors:LI Huimin  CUI JinghuaDept of Administer  Hebei Institute of the Constructive Technology  Zhangjiakou China   Chang chun Tax College  Changchun   China
Affiliation:LI Huimin,CUI JinghuaDept of Administer,Hebei Institute of the Constructive Technology,Zhangjiakou 075024 China, Chang chun Tax College,Changchun 130021,China
Abstract:China is one of the countries that can carry out successfully financial division of powers. Compulsory education carry out division of powers either. However, our country enormous compulsory education is undertaken by countries or villages' finance. It may be called "Try to put out a burning cartload of faggots with a cup of water-an utterly inadequate measure". That children are not go to school is very common in poor rural areas. From this we can draw a conclusion that excessive division of powers in compulsory educational system is restricting the development of Chinese compulsory education.
Keywords:financial division of powers  public finance  compulsory education  financial administrative system
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