我国农村义务教育财政专项投资若干问题探析

2006年开始的农村义务教育经费保障机制改革已经在全国全面铺开,自此,我国农村义务教育财政性经费第一次真正地被纳入公共财政的框架。而在这次改革中,财政专项投资发挥了非同寻常的作用,成为财政投入的主体形式。从义务教育财政专项投资的概念、现状和特点出发,解析农村义务教育经费保障机制改革条件下财政专项投资的资金安排、运营、支付和监管等若干问题,并对专项投资的功效和创新做出理论性的初探。

A Primary Research of Special Investments in Rural Compulsory Education in China

For the first time,this paper introduces a series of basic theories concerned about special investments in rural compulsory education,such as concept,current situation feature etc.And it then provides several questions at the grassroots level:the funds are not used for specified purposes only;inter-departmental cooperation and coordination is not adequate~a excessive subjectivism in performance evaluation and so on.Finally,it arrives at some conclusion:special investments are transitional form of state to public finance.In the long run,we need to establish and perfect an effective safeguard mechanism for investment in rura compulsory education.Meanwhile,gradually setting up a coordination mechanism combining duties,rights and affairs between the central government and local governments.