税费改革后农村义务教育投入保障机制审视和建构——兼论湖南保障农村义务教育投入实践和探索

《税费改革后农村义务教育投入保障机制审视和建构——兼论湖南保障农村义务教育投入实践和探索》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、ABSTRACTA‰rlaunchingthemraltaxrefo眦，theinvestmentinmecompulsoryeducationin廿1ecountrysideofChinaisundertremendouspressure，suchasthepressureoftheshortageofeducationfhndsaRercanceling廿1etwokindsoffees，Ⅱ1epressureofrebuildingmeshabbyteachingbuildings，mep

2、ressureofpayingbackmeeducationdebt，tllepressureofsmootlllypulling廿lrou曲t11epeakofstudents’en仃ancetojuniormiddleschool，t}1epressureofmrtherdevelopmemofeducationinthecount巧sideandsoon．Thatistosay，thecompulso叫educationm，mecountnrsideofChinaisonmehistori

3、calandcriticalmoment．InallmeproVinces，wheremerefo珊isbeingtried，especiallyinHunanalmoughthegoveHlrIlenthavedecidedtoworkhardatitandhavealsomadeaseriesofmeasures柚dhaveevensettledalotofproblems，andhavesomehowlightenedthepressureofeducationmnds，butthepro

4、blemsstiIlexistandwemus恤’tneglect协em，suchasmeshortageofeducationfhdsisstillserious，t11esystemsoffinallce’stransferpaymentneedstobeimproVed向rther，themallagementSystem“Cha略edbycounty’’isinanawkwardposition，thegovemmentissomehowtendir冯toshiRitsresponsib

5、ili哆ontomeothers，medisadvalltagesofthesepaLrationofmeri曲tofeducationafrairs丘Dmeducationfinanceappearclearlyarldsoon．TheinVestmentoncompulsoUeducationisstillmekeyproblemwhichrestrictsthedevelopmemofeducationinourcountry．Soitisextremelvu唱enttoinstitute

6、theguar锄teemechanismofinvestmentincompulso搿educationinmecount叮side．InthewaysofquotingworksaIldinVestigation，mispaperanalysesmeserioussituationoft11einvestIIlentincompulso呵educationinmecount彤sjde，andalsodeeplyanalySest王1epracticeandinquisitionon出emVes

7、tnlentincompulsoryeducationinmecount哆sideinHunanprovinceaRermraltaxrefornl．Thisp印erdiscussesthefollowingfourbasicprjncipIes：prjncipleofeducationequi坝principleofnationaIizationoftheinvestmentsubiect，principleofbombenefitsandefriciency，principleoftlleu

8、nityofmeri曲tofeducationa行airsaIldeducationfmance．At廿les锄etimemispaperraisessome协cticsofi11stitutingmeguaranteemechanismof也eincompulso巧educationhmecouIltryside．ThatisemphasizingmeinvesnTlentresponsibilityofgoVemment，especialthecen!ralgovemmentandthep硒