农村义务教育财政投入需求的核算

发布时间：2018-07-06 08:43

本文选题：农村义务教育 + 教育财政投入　；参考：《天府新论》2013年02期

【摘要】：相对于成本收益分析,绝对指标法是核算教育财政投入的简便途径。但是,没有国家义务教育办学标准为基础,使用绝对指标法的核算具有很大的主观性。以国家和地方的各种单项办学标准为基础,使用绝对指标法的核算结果表明,现行义务教育办学标准的设计明显偏低,并且财政投入的项目结构也不合理,人员经费和公用经费支出相对较小。另外,与这种核算相比,使用相对指标法的核算结果表明,我国义务教育财政投入的数量明显偏低,提高义务教育办学标准,增加中央和省级政府的财政投入,是未来"新机制"改革的重要方向。
[Abstract]:Compared with cost-benefit analysis, absolute index method is a simple way to calculate educational financial investment. However, there is no national compulsory education standards as the basis, the use of absolute indicators of accounting has a lot of subjectivity. On the basis of various national and local standards for running a school, the results of using the absolute index method show that the design of the current compulsory education standards is obviously low, and the project structure of the financial input is also unreasonable. Expenditure on personnel and public funds is relatively small. In addition, compared with this kind of accounting, the results of accounting using the relative index method show that the amount of financial investment in compulsory education in China is obviously low, the standard of running schools for compulsory education is raised, and the financial input from central and provincial governments is increased. It is the important direction of the reform of the "new mechanism" in the future.
【作者单位】：山东财经大学经济学院;
【基金】：国家社会科学青年基金项目:农村义务教育财政投入的总量、结构和效果评价研究(10CJY069) 山东省自然科学基金项目:山东省义务教育均衡发展的财政投入机制研究(ZR2011GL010) 山东省高等学校人文社会科学研究项目:山东省义务教育均衡发展的评价指标体系研究与开发(J10WF14)的阶段性研究成果
【分类号】：G522.3

【共引文献】