CAJ | 학술논문

我国当前实施的农村义务教育经费供给政策存在严重的“信息”和“激励”问题。由于信息不对称和信息缺失，农村义务教育经费供给责任被层层下放，并出现经费被挤占和挪用的现象；由于激励不相容和激励不足，基层教育管理部门出现了低报生均杂费和公用经费标准、不落实或不能足额落实本级财政的配套资金等现象。改进我国农村义务教育经费保障机制成效，在机制设计理论视域下，围绕“信息”和“激励”两个因素，应“以县分类”重新划分农村义务教育区，针对不同类型的县区，明确各级政府的农村义务教育经费供给责任，并设计相应的经费分担模式。
아국당전실시적농촌의무교육경비공급정책존재엄중적“신식”화“격려”문제。유우신식불대칭화신식결실，농촌의무교육경비공급책임피층층하방，병출현경비피제점화나용적현상；유우격려불상용화격려불족，기층교육관리부문출현료저보생균잡비화공용경비표준、불락실혹불능족액락실본급재정적배투자금등현상。개진아국농촌의무교육경비보장궤제성효，재궤제설계이론시역하，위요“신식”화“격려”량개인소，응“이현분류”중신화분농촌의무교육구，침대불동류형적현구，명학각급정부적농촌의무교육경비공급책임，병설계상응적경비분담모식。
There are serious information and incentive problems in the rural compulsory education funding system. Because of information asymmetry and lack of information ,the mechanism ignored the difference between provinces and areas within provinces,placed the burden layer upon layer,and could not prohibit funds being diverted. Due to incentive incompatibilities and incentive is insufficient ,it appeared that the local governments low reported the public funds standard ,did not implement or could not carry out their financial responsibility. From the perspective of mechanism design theory ,the only way to get out this dilemma is to reform current system,and establish county classification rural compulsory education funding system,design different responsibility distribution mode for different counties.