税费改革后农村基础教育公共财政支出改革的思考

对税费改革后农村基础教育公共财政支出改革问题进行了探讨,指出制约农村基础教育发展的最突出 问题就是经费不足,认为税费改革后,农村基础教育经费投入缺口进一步加大,农村办学体制与农村财税体制的 矛盾日益显露,阐述了重新审视和改革现行农村基础教育财政支出政策的必要性和具有的重大现实意义。

Thinking of the Public Expenditure Reform of Rural Basic Education After the Reform of the Expenses of Taxation

This paper discusses the public expenditure reform of rural basic education after the reform of the expenses of taxation, and points out that the key issue restricting the rural basic educational development is short of money. It believes that after the reform of the expenses of taxation, the gap between the development of the rural basic education and funds it needs became further and further, and the contradiction between the operation system of country school and the system of rural expenditure and taxing appear increasingly. It proposes that to examine again and reform the current rural basic education expenditure policy is indispensable and has the very important realistic meanings.