CAJ | 학술논문

广西师范教育近年来有快速的发展，但随着师范院校人数的快速扩张，师范院校的生均教育成本也在不断上升。广西与经济强省广东相邻，不少师范生毕业以后直接到邻省工作，广西为师范院校教育投入的部分效益却被邻省无偿收割。师范院校毕业生就业困难与广大农村学校缺乏合格教师形成强烈反差。这就迫切要求广西师范院校有相应的成本补偿与分担机制来应对师范院校经费投入的不足与学校规模的扩张导致的经费紧张。改革现行教育投资体制，保证地方投入，中央政府需对发达地区征收教育投入补偿税对广西进行教育投资补偿，以及广西对自治区内的发达地区征收教育调节税对广大农村地区进行教育投资补偿，平衡地区间的教育事业发展。
엄서사범교육근년래유쾌속적발전，단수착사범원교인수적쾌속확장，사범원교적생균교육성본야재불단상승。엄서여경제강성엄동상린，불소사범생필업이후직접도린성공작，엄서위사범원교교육투입적부분효익각피린성무상수할。사범원교필업생취업곤난여엄대농촌학교결핍합격교사형성강렬반차。저취박절요구엄서사범원교유상응적성본보상여분담궤제래응대사범원교경비투입적불족여학교규모적확장도치적경비긴장。개혁현행교육투자체제，보증지방투입，중앙정부수대발체지구정수교육투입보상세대엄서진행교육투자보상，이급엄서대자치구내적발체지구정수교육조절세대엄대농촌지구진행교육투자보상，평형지구간적교육사업발전。
Normal education in Guangxi is developing rapidly in recent years. With their expansion, the cost of normal education has also been rising. Guangxi is adjacent to Guangdong which is known as an economic power; many students graduated from normal universities in Guangxi choose to find jobs in Guangdong. It is Guangxi that invests on normal universities; however, it’s its neighboring province to harvest the benefit of the investment, while Guangxi is facing with a sharp contrast of employment difficulty for normal university graduates and shortage of qualified teachers in rural schools. Consequently, it’s a pressing requirement for Guangxi to launch a cost sharing and compensation mechanism to cope with the financial crisis that its normal universities are facing. So, to balance the regional education development, Guangxi should reform its existing education investment system and levy education adjustment tax on the developed areas to make up for the rural areas. And the central government should also levy education investment compensation tax on the developed areas to make compensation for Guangxi.