文章对30年来义务教育管理与财政体制作了回顾与分析,认为当前义务教育的财政管理体制正朝着由政府负责、公平公益的轨道前行。针对当前困扰各级政府的流动儿童的义务教育问题,提出由中央财政负责与补助跨省流动儿童的义务教育费用,省级政府统筹非跨省流动儿童的义务教育费用的解决思路。%This paper reviews and analyzes thirty - year compulsory education management and financial sys- tem. It observes that the financial management of current compulsory education is moving on the track of govern- mental responsibility, impartiality and public welfare. As regards the issue of the compulsory education of migrant children which challenges all levels of government entities, suggestions are proposed that the central finance with subsidies be responsible for the compulsory education expenses of trans - provincial migrant children and the provin- cial government makes overall arrangements to solve the compulsory education expenses of non trans - provincial mi- grant children.
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