教育与经济
教育與經濟
교육여경제
Education & Economy
2009年
4期
52~56
,共null页
日本 国库负担制 三位一体改革
日本 國庫負擔製 三位一體改革
일본 국고부담제 삼위일체개혁
Japan ; national treasury support system; trinity reform
近年来，伴随地方分权化，日本开始改革义务教育经费国库负担制度。通过财政制度的集权化和财政调整制度相结合的财政运行系统改革，日本的义务教育经费保障实行由国库负担制向削减国库负担比例，义务教育经费实行定额化、补助金化以及一般财源化。日本开始重新构建教育财政的中央与地方之间的关系。
近年來，伴隨地方分權化，日本開始改革義務教育經費國庫負擔製度。通過財政製度的集權化和財政調整製度相結閤的財政運行繫統改革，日本的義務教育經費保障實行由國庫負擔製嚮削減國庫負擔比例，義務教育經費實行定額化、補助金化以及一般財源化。日本開始重新構建教育財政的中央與地方之間的關繫。
근년래，반수지방분권화，일본개시개혁의무교육경비국고부담제도。통과재정제도적집권화화재정조정제도상결합적재정운행계통개혁，일본적의무교육경비보장실행유국고부담제향삭감국고부담비례，의무교육경비실행정액화、보조금화이급일반재원화。일본개시중신구건교육재정적중앙여지방지간적관계。
During the decentralization of recent years, Japan has begun to reform the national treasury support system for the compulsory education finance. Through the financial system centralization and financial adjustment, Japan＇s financial guarantee system of compulsory education is adjusted with transferring the treasury full support to reducing the support proportion, and with the compulsory education quota, payment delivery and the general financial resources. Japan began to rebuild the educational finance relations of the central and the local governments.
