义务教育优质均衡发展:财税法的瓶颈与突破

我国义务教育经历了三个阶段的发展,正面临从基本均衡到优质均衡的转型升级。义务教育优质均衡发展符合教育公平和效率的价值追求。由于义务教育财政资金投入紧张、地方政府财权事权不匹配、教师流动财政支持乏力以及财政转移支付缺乏有效监督等因素的影响,当前我国义务教育面临着发展水平低,地区、城乡、校际发展不均衡的困境。保障经费投入持续稳定是义务教育走向优质均衡的关键,要着重推进教育费改税进程、合理配置地方政府财权事权、改善师资流动财政补偿机制、健全义务教育财政资金监督机制。

Bottlenecks and Breakthrough of Finance and Taxation Law in High Quality and Balanced Development of Compulsory Education

China′s compulsory education has experienced three stages of development,and it is facing the transformation and upgrading from basic equilibrium to high quality equilibrium.High quality and balanced development of compulsory education is in line with the value pursuit of educational equity and efficiency.Due to the shortage of financial investment in compulsory education,the mismatch of financial power and power of local government,the lack of financial support for teachers′flow and the lack of effective supervision of financial transfer payment,compulsory education in China is facing the dilemma of low development level and unbalanced development among regions,urban-rural and schools.To ensure the sustainable and stable investment of compulsory education is the key to the quality and balance of compulsory education.We should focus on promoting the process of changing education fees into taxes,reasonably allocating the financial power of local governments,promoting the financial compensation mechanism for the flow of teachers,and improving the supervision mechanism of financial funds for compulsory education.