我国乡镇农校经费保障制度的缺失及其重构

摘要

In the 1980s-90s, in the initial designing of China＇s township agricultural school funding guarantee system, though the sources of the township agricultural school funding took varied forms, including extracting a certain percentage of the additional funds for rural education cause by a township （town）, collective self-financing, collected tuition, income and subsidies from work-study activities, among the funding sources, the first form is un- doubtedly the main funding source for the township agricultural school education. However, in the 21st century, with the advance of China＇s reform of China＇ s rural taxes and the cancellation of rural education surcharge, the original basis of the guarantee system of China＇s rural agricultural school funding has been lost, so the township agricuhural school funding guarantee system needs optimizing or redesigning.%20世纪80、90年代，在我国乡镇农校经费保障制度的初始设计中，乡镇农校的办学经费虽然有乡镇从农村教育事业费附加中提取一定的比例、集体自筹、收取学费、勤工俭学收入补贴等多种形式，但从农村教育事业费附加中提取一定的比例无疑是乡镇农校办学经费的主要来源。进入21世纪，随着我国农村税费改革的推进、农村教育费附加的取消，我国乡镇农校经费保障制度的原有基础已经丧失，需要对乡镇农校经费保障制度进行优化或进行重新设计。