税费改革后农村义务教育财政保障问题探究.pdfVIP

摘 要 我国是个农业大国，农村中小学生占全国中小学生的比例达 75%。农村义务教 育开展的好坏，直接关系到“三农问题”的有效解决、和谐社会和社会主义新农村 建设的成败，乃至于影响整个中华民族未来的前途命运。但一直以来，我国农村义 务教育发展面临着经费保障的困难，尤其是在税费改革后，作为农村义务教育重要 收入来源的农村教育附加费的取消和普遍存在的县乡财政困难，使得农村义务教育 财政面临诸多现实困境。特别是在一些国家贫困县、省贫困县，由于县（市）级财 力的匮乏、可调财政余地的缩小，致使农村义务教育的发展受到很大的制约。对此， 党和国家对此高度重视。2005 年 12 月 23 日国务院总理温家宝主持召开的国务院 常务会议，专门研究加强农村义务教育和深化农村义务教育经费保障机制改革问题。 本文通过分析和梳理我国建国以来农村义务教育的财政保障机制的历史演进， 从而把握我国农村义务教育财政保障机制的产生、发展和演变的历史脉络，并针对 我国税费改革后的农村义务教育财政保障改革的现状、主要问题及其原因进行客观、 深入地研究和评价；最后，主要从财政学、制度经济学相结合的角度对税费改革后 如何完善农村义务教育财政保障的问题系统性地提出了相应的对策建议。 关键词：税费改革；农村义务教育；财政保障；问题；对策 I Abstract China is a large agricultural country，the country’s total primary and secondary school students in rural primary and secondary school is in the proportion of 75%. The quality of compulsory education in rural areas is directly related to the effective solution of “three kinds of rural issues”, the results of construction a Chinese harmonious society and a new socialist countryside. Moreover, it will has an impact to the Chinese national destiny in the future. But until now, China has faced with the funding ensure difficulties on developing the compulsory education in rural areas. Education surcharge, as an important source of income for the rural compulsory education which has been eliminated after tax reform, are putting widespread financial difficulties to counties and making many practical difficulties to compulsory education in rural areas. Especially in some national poverty-stricken counties and some provincial poverty-stricken counties, the lack of financial resources have resulted in the reduction of the room for fiscal adjustment and great restrict on the development of the rural compulsory education. In response, the party and the gover