【作者】 郑庆文；

【导师】 王德清；

【作者基本信息】 西南师范大学 ， 教育学原理， 2004， 硕士

【摘要】 19世纪下半叶以来，世界各国开始积极推行义务教育，在普及义务教育的过程中，遇到种种困难与挑战，其中一个最棘手的就是义务教育经费问题。在我国，发展义务教育事业，其重点和难点在农村，庞大的义务教育人口和落后的经济水平，给农村义务教育的投入带来巨大的压力。2000年，我国部分省市试点进行了农村税费改革，取得了一定的经验和阶段性成果。但是，税改影响了农村义务教育经费投入，暴露出经费投入体制上的固有缺陷，从而引发了农村义务教育的生存危机。本文通过对湖北省浠水县税改后农村义务教育发展实际状况的调查，反映出农村税改第二阶段义务教育投入发生的变化和由此带来的影响：如教师总量不足与财政供给乏力；公用经费短缺，学校继续发展困难；教师工作积极性不高，人员流失严重；农村中小学负债问题突出；城乡间义务教育投资水平的差距进一步扩大等，从经济学的角度出发，用系统论观点分析了税改后影响浠水县农村义务教育经费投入不足的主要原因，如义务教育投资体制缺陷；义务教育事权和财权相分离；教育转移支付制度不健全，其中体制的缺陷是影响农村义务教育经费投入最主要因素。本文在对义务教育的性质、义务教育产品性质特征、义务教育财政投入必须遵循的原则以及义务教育投入矛盾凸现与制度博弈的关系进行深刻理论思考的基础上，明确提出在新的税费政策下，“以县为主”的农村义务教育投资体制依然是“低重心”的投资体制，中央政府和省级政府应是举办义务教育的主体，必须划清中央、省(市)、县三级政府的权利与义务。在结合农村的实际情况下，本文从投资体制建设、转移支付制度建设、法律环境建设、义务教育自身的改革等方面对保证税费改革后农村义务教育健康发展提出了政策性建议。更多还原

【Abstract】 Since 1850’s,the compulsive education has been vigorously carried out throughout the world .In the process of spreading the compulsive education, there are many troubles and difficulties , the most troublesome one of which is the question of the compulsive education expenditure. In our country, developing the compulsive education of the countryside is the most important and the most troublesome. The thick population and backward economy level bring tremendous pressure to expenditure investment of the compulsive education of the countryside. In 2000, some provinces in our country made the reform of fee and tax at selected points and has gained some experience and achievements of one stage. But the reform of fee and tax affects the expenditure investment of the compulsive education of the countryside, bares the intrinsic defects of the system of the expenditure investment, which causes the survival crisis of the compulsive education of the countryside. Through the investigation into the real situation of the compulsive education development of the countryside after the reform of fee and tax in Xishui county of Hubei, the thesis reflects the change of the compulsive education investment at the second stage of the reform of fee and tax of the countryside and its effect: teachers and financial expenditure are insufficient; the public funds insufficient and school can’t develop well; teacher’ work zeal is low and the loss of teachers is serious; the debt question in elementary and secondary schools is obvious; the gap of the compulsive education investment between the urban area and the rural one is further large, etc. At the angle of economics, by system theory, the author analyses the reasons that cause funds deficiency of the compulsive education of the countryside in Xishui county; they are: theinvesting system of the compulsive education has defects; the things right is separated with the funds one; the regulation of education transferred payment has drawbacks, and the defects of the system is the main factor that affects the funds investment of the compulsive education of the countryside. Based on the thorough theory thinking of the compulsive education characters, the compulsive education products’ features, the principles observed in funds investment of compulsive education and the relations between the contradictors of the compulsive education investment and the system game, the thesis raises that in the new tax and fee policy the investment system of the compulsive education in which the counties are the principal parts is still the low-focus investment system and the central government and province one should be the principal parts that carry out the compulsive education , so three-level governments’ right and obligations should be made a clear distinction. Combining with the real situation of the countryside, in investment system construction, the system construction of transferred payment, law environment construction, the reform of the compulsive education itself and so on, the thesis raises the policy suggestions in order to promote the healthy development of the compulsive education after the reform of fee and tax.更多还原