CAJ | 학술논문

农村义务教育补助公用经费是义保经费最重要的组成部分,也是农村义务教育学校正常运转的基础,教育公用经费的增长水平是关系农村基础教育质量的关键问题之一。对调研结果的分析表明：2007年-2010年以来,农村义务教育补助公用经费整体保持增长趋势,义务教育经费来源结构较为合理,与政策目标基本保持一致,中央财政是补助公用经费增长的主要来源。但农村义务教育补助公用经费使用过程中存在的问题是：教育经费覆盖面窄,管理方式缺乏灵活性,同等补助标准下小规模学校运转困难等。在宏观上提高农村义务教育经费额度,弹性化地微调具体教育经费管理要求,适度扩大农村学校补助数量,合理调控东部、中部和西部义务教育经费的合理比例关系,仍是今后中央政府需要进一步加强和改善的政策价值导向。
농촌의무교육보조공용경비시의보경비최중요적조성부분,야시농촌의무교육학교정상운전적기출,교육공용경비적증장수평시관계농촌기출교육질량적관건문제지일。대조연결과적분석표명：2007년-2010년이래,농촌의무교육보조공용경비정체보지증장추세,의무교육경비래원결구교위합리,여정책목표기본보지일치,중앙재정시보조공용경비증장적주요래원。단농촌의무교육보조공용경비사용과정중존재적문제시：교육경비복개면착,관리방식결핍령활성,동등보조표준하소규모학교운전곤난등。재굉관상제고농촌의무교육경비액도,탄성화지미조구체교육경비관리요구,괄도확대농촌학교보조수량,합리조공동부、중부화서부의무교육경비적합리비례관계,잉시금후중앙정부수요진일보가강화개선적정책개치도향。
Rural compulsory educational public fund is the most important part of compulsory security funds and the base of normal operation of rural compulsory schools. It is of vital importance for rural compulsory educational quality that the growth level of educational public fund. Our survey shows that rural compulsory public fund kept growing in all, and that the funding structure was reasonable which was consistent with the ba- sic policy objectives, and that central government played an important role in the growth of public fund. However, the problems were the narrow coverage of education funding and the lack of flexibility in management and the operational difficulties of small-scale schools under the same sub- sidy standards. It is suggested for central government to further strengthen and improve the policy that improve the amount of rural compulsory edu- cational fund on the macro level and that fine-tune the specific management requirements of educational fund and that expand modestly the num- ber of granted rural schools and that regulate reasonably the relations of eastern, middle and western educational fund.