CAJ | 학술논문

改革开放以来，我国农村义务教育发展取得了巨大成就，农村义务教育财政体制也发生了深刻的变革，但目前该体制仍存在一些问题，其根本原因是缺乏稳定、有效、均衡的农村义务教育经费投入保障机制。构建农村义务教育财政新体制，一要增加教育投入总量，建立公平的教育财政管理体制；二要明确政府责任，提升投入主体重心；三要完善转移支付制度，促进教育资源配置均衡；四要完善教育财政法律法规。在分阶段回顾农村义务教育财政体制变迁历程的基础上，总结了我国农村义务教育财政体制的演变特征，并就如何进一步改革和完善我国农村义务教育财政体制提出政策建议。
개혁개방이래，아국농촌의무교육발전취득료거대성취，농촌의무교육재정체제야발생료심각적변혁，단목전해체제잉존재일사문제，기근본원인시결핍은정、유효、균형적농촌의무교육경비투입보장궤제。구건농촌의무교육재정신체제，일요증가교육투입총량，건립공평적교육재정관리체제；이요명학정부책임，제승투입주체중심；삼요완선전이지부제도，촉진교육자원배치균형；사요완선교육재정법율법규。재분계단회고농촌의무교육재정체제변천역정적기출상，총결료아국농촌의무교육재정체제적연변특정，병취여하진일보개혁화완선아국농촌의무교육재정체제제출정책건의。
The rural compulsory education in China has made great achievements, and the financial sys- tem for rural compulsory education has also undergone a profound transformation since China＇s reform and openingup, but this system still has some problems at present, and the fundamental reason is the lack of stable, effective and balanced funds investment protection mechanism for rural compulsory edu- cation. Building a new financial system of rural compulsory education is to, the first, increase the total amount of investment in education and establish a fair system of financial management; the second, make the clear government responsibility and promote focus of investment main body; the third, im- prove the transfer payment system, and promote a balanced allocation of educational resources; the fourth, improve the laws and regulations of education finance. The paper reviewed the developing course of the financial system for rural compulsory education, summed up the characteristics, and gave some suggestions which would make further reform and improvement in China＇s financial system for ru- ral education.