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对东北实行税费改革的某农业县 (D 县 )进行为期半年的调查研究表明,农村义务教育经费的投入和使用状况中存在诸多问题,税费改革加大了义务教育的经费缺口;教师工资拖欠影响了教师尤其是年轻教师的工作积极性和新兴课程门类的开设;杂费被长期挪用。产生这些问题的深层次原因主要有:税费改革难以摆脱 “黄宗羲定律”,国家的管制政策是教育投入不足的宏观背景;“分税制”财政体制使脆弱的县财政重负难堪,诱使各种违章操作,是教育投入不足的体制原因;不合理的义务教育成本分担格局是教育投入不足的根本原因。因此,必须切实解决农村义务教育的投入问题。
A six-year investigation of a farming county (D county) that implemented the reform of taxes and fees in northeast China shows that there are many problems in the input and use of funds for compulsory education in rural areas. Tax reform has increased the funding gap for compulsory education. Teacher salaries Arrears have affected the enthusiasm of teachers, especially young teachers, and the opening of new classes; miscellaneous fees have been appropriated for a long time. The deep-seated reasons for these problems are: it is difficult to get rid of the “Huang Zongxi Law” in the reform of taxes and fees, and the state’s regulatory policy is a macroscopic background of insufficient investment in education. The “tax-distribution” financial system embarrasses the fiscal burden of the fragile counties and lures various illegalities Operation is the institutional reason for insufficient investment in education; irrational compulsory education cost-sharing pattern is the root cause of insufficient investment in education. Therefore, we must conscientiously solve the problem of rural compulsory education.