作 者: ;
机构地区: 中山大学
出 处: 《中山大学研究生学刊(社会科学版)》 2005年第4期60-71,共12页
摘 要: 税费改革取消了农村教育附加费和教育集资,造成了农村义务教育经费的巨大缺口。为了确保改革后农村义务教育的正常投入,就必须明确各级政府的职责,加大转移支付力度,优化公共财政支出结构,并以政府预算的形式加以保障,从而建立起完善的农村义务教育"三级共建"的财政投入机制。 The tax-fee reform has canceled the rural education surtax and education funds. It brings on a big fund-gap to rural compulsory education. To insure the normal investment for the rural compulsory education after the reform, we should identify the responsibility of government on each level, strengthen transfer payment, optimize the expenditure structure of public finance and ensure it in the form of governmental budget. Thus we can build up a perfect fiscal investment mechanism of rural compulsory education which bases on the three levels' union.