摘要
目前,在我国义务教育财政转移支付中,存在着专项拨款过程中间环节多,截留、克扣、挪用等种种现象,这些都严重地影响了财政转移支付在保证义务教育均衡发展中的作用。因此,应尽快完善我国义务教育财政转移支付,实现义务教育的民主和公平、义务教育财政转移支付的高效益原则、加大转移支付的投入和监督力度等。
At present,there is some appearance that midway link much more,keeping on, detaining, deverting etc during special appropriate found in ore： country＇ s financial transfer expense of duty education. This affect the effect that financial transfer expense ensure duty education＇ s balanced development seriously. For this reason , we should reach perfection our country＇ s duty education financial transfer expense, to realize duty education＇ s democracy and fair. The high benefits principle of duty education＇ s financial transfer expense,accelerate expense and supervise ability of transfer expense etc.
出处
《哈尔滨商业大学学报（社会科学版）》
2006年第3期57-58,72,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
义务教育
财政转移支付
公平
duty education
financial transfer expense
fair
