义务教育投入：中央与地方财力比较研究

我国义务教育投入的现状是中央财政投入比例偏低,地方财政投资比例偏大。在现行相对集权型的分税制财政体制下,中央与地方政府财力比较结果显示,地方政府无法解决义务教育经费短缺问题,而中央政府扩大义务教育投资规模具有较大潜力。因此,将义务教育投资主体上移,实行与现行公共财政体制配套的相对集权型义务教育投资模式,是我国义务教育投资体制改革的必然选择。

Investment in Compulsory Education: the Comparison Between Central and Local Finance

The current situation of compulsory education investment of our country is that the state revenue invests less proportion and the local finance suffers too much. As the central fiscal department is the main role in the financial system, the comparison between central and local finance shows that there are certain potentialities for the central government to increase investment to compulsory education and local government can not solute the problem of the shortage of education funds. As a result, there is the inevitable choice of reforming the investment mechanism of the compulsory education of our country, to move the main body of responsibility up to the central fiscal department, and to create a new mechanism with the central fiscal department as the main role in accordance with the current public fiscal system.