农村义务教育财政支出结构实证分析.pdfVIP

中央财经大学学报 2006 年第 5 期 农村义务教育财政支出结构实证分析　 Emp irically A naly si s of Inve st ment Exp en dit ure St r uct ure in t he Financial Sy st em of Chine se Rural Co mp ul sory Educatio n 李晓多　刘钟钦 L I Xiao - duo 　L IU Zhong - qin (沈阳农业大学经济贸易学院　沈阳　110 16 1) [摘 　要] 本文从农村义务教育财政体制投资支出结构现状出发 , 采取定性与定量的方法对农村义务 教育财政体制投资支出结构变化趋势进行了实证分析 , 对我国农村义务教育投资支出结构特征进行了研 究 , 以达到合理分配投资支出结构 , 促进农村义务教育的快速协调发展 。 Abstract : U n der t he financial sy st em of divi sio nt ax sy st em and t he management sy st em of r ural co m p ul sory education of divi siongrade sy st em , p erfecting inve st ment exp endit ure st r uct ure in t he financial sy st em of rural co mp ul sory education will have very imp ort ant significance to t he develop ment of t he finan cial sy st em of r ural co mp ul sory education . Becau se of indirect qualit y of inve st ment and eff ect in t he ex p en se of r ural co mp ul sory education , every inve st ment main p art s are going to in search of t heir ow n int er e st scop e s in t he demand and supp ly of r ural co mp ul sory exp en se . It will have a very import ant aff ect on t he inve st ment exp endit ure st r uct ure in t he financial sy st em of r ural co mp ul sory education . By adop ting t he met ho ds of qualit ative analy si s and quantit ative analy si s , t he p ap er analyze empirically t he develop ment t rend and p ut forwar d t he charact eri stic of inve st ment exp endit ure st ruct ure of r ural co mp ul