城乡义务教育经费投入非均等化制度原因分析

摘要

Investment difference is undoubtedly an important factor in the imbalanced development of urban and rural compulsory education. This paper focuses on the institutional analysis of the unequal urban and rural compulsory education investment, thus putting forward feasible measures of eliminating the dual urban and rural structure, bringing in play the fiscal macro-control of provincial and central governments to balance the development of urban and rural education, specifying the accountability and proportion of all-level governments, perfecting assessment mechanism and blame-taking rules, and consolidating the payment transfer of compulsory education, to ensure the balanced investment in urban and rural education.%教育经费投入是实现城乡义务教育均衡发展的保障，而城乡义务教育投入差异无疑是城乡教育发展不均衡的重要因素。本文旨在探索导致城市和农村义务教育投入非均等化的制度原因，在此基础上，提出消除城乡二元结构，统筹城乡发展、发挥中央和省级政府财政宏观调控职责，明确各级政府的义务教育投入责任和比例、完善教育投入考核制度，实现行政问责机制以及完善义务教育转移支付制度是实现城乡教育经费均衡投入的重要举措。