学前教育财政投入的分担机制研究——基于事权与支出责任相适应的视角

发布时间：2018-01-15 15:03

本文关键词：学前教育财政投入的分担机制研究——基于事权与支出责任相适应的视角　出处：《教育与经济》2014年03期 　论文类型：期刊论文

【摘要】：党的第十八届三中全会通过的《决定》提出要"建立事权与支出责任相适应的制度",本文基于这一财政体制改革的要求,试图分析与构建各级政府对学前教育投入的分担机制。首先,探究学前教育各级政府财政投入的分担现状;然后,剖析事权与支出责任相适应的逻辑机理,将事权划分为直接事权与间接事权,将支出责任划分为直接支出责任与间接支出责任,并提出直接事权与直接支出责任相适应,间接事权与间接支出责任相适应;最后,提出学前教育财政投入分担机制优化的对策思路。
[Abstract]:The "decision" adopted by the third Plenary session of the 18th Central Committee of the Communist Party of China (CPC) puts forward the idea of "establishing a system of administrative power and expenditure responsibility", which is based on the requirements of the reform of the fiscal system. This paper tries to analyze and construct the sharing mechanism of the pre-school education input from all levels of government. First of all, it probes into the present situation of the financial investment sharing of the pre-school education governments; Then, it analyzes the logical mechanism of the right of affairs and the responsibility of expenditure, divides the right of affairs into direct and indirect, and divides the responsibility of expenditure into direct responsibility of expenditure and responsibility of indirect expenditure. And put forward that the direct authority and the direct expenditure responsibility are suitable, the indirect authority and the indirect expenditure responsibility are suitable; Finally, the paper puts forward the countermeasures of optimizing the financial input sharing mechanism of preschool education.
【作者单位】：成都学院经济管理学院;
【基金】：国家社会科学基金教育学青年课题“促进学前教育发展的财税政策研究”(课题编号:CHA110122)
【分类号】：G526.7
【正文快照】： 一、问题提出与文献回顾党的第十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》(以下简称《决定》)提出“建立事权和支出责任相适应的制度”,这为中央政府与地方政府以及地方政府之间的财政体制改革指明了方向。在政府的诸多事权与支出责任中,学前教育是

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