摘要
财政分权化改革被普遍认为是促进我国经济发展的成功的制度变革之一,在我国现有情况下,如何把握财政分权的度,因地制宜地确立适合于各地经济社会发展情况的基础教育体制是一个重要问题。我们必须合理划分各级政府之间举办义务教育、基础教育的办学责任和管理权限,确保基础教育的发展。在我国东部沿海发达的地区,地方政府有能力承担本地区基础教育的办学责任,应该实行分权程度较高的基础教育办学体制;而在我国经济较为落后的中西部地区,财政分权对地方的基础教育带来了显著的负面影响,说明基础教育体制的分权程度过高,尤其是对于部分西部地区来说,不宜实行以县为主的基础教育办学体制,应加大省级政府和中央政府的办学责任,建立规范的财政转移支付制度;对于贫困地区,国家可以建立教育成本补偿制度,通过中央政府的宏观调控,可以改善贫困地区与发达地区的教育投入差距,弥补贫困地区教育资源流向发达地区所带来的损失,使得贫困地区的基础教育得到财政上的保障。
Fiscal decentralization is considered as one of the successful institutional reforms to promote the economic development of China. At present, it is crucial to maintain the proper degree of fiscal decentralization and establish an elementary education system suitable for the economic conditions in different places. Thus, the governments at different levels should have a clear understanding of their different responsibilities for the development of elementary education. In the eastern developed provinces, the local governments can afford to bear the investment responsibility for the elementary education,and a higher degree of fiscal decentralization can be carried out. However, in the less developed provinces in the middle and western parts of China, fiscal decentralization has brought about some negative effects on their elementary education, that is, a kind of over-decentralization. Especially in some poor areas in west China, it is not proper to carry out the ＂county-centered＂ elementary education system, because the Central Government and provincial governments should bear more responsibility and establish the standard fiscal transfer system. The Central Government should have a compensation system for the education costs in the poverty-stricken areas through macro-control, which can help narrow the gap of education investment between the developed areas and the underdeveloped areas and avoid the flow of the education resources from the poverty-stricken areas to the developed areas and ensure the fiscal safety for the elementary education in the poverty-stricken areas.
出处
《云南师范大学学报（哲学社会科学版）》
CSSCI
2008年第5期127-133,共7页
Journal of Yunnan Normal University：Humanities and Social Sciences Edition
基金
中国人民大学董克用教授主持的国家社科基金重大项目招标课题"调整国民收入分配格局
缩小收入差距政策研究"(批准号05&ZD049)的部分研究成果
关键词
财政分权
蒂伯特分权定理
基础教育
fiscal decentralization
Tiebout＇s Theory
elementary education
