刍议税费改革视角下的农村基础教育

目前我国农村基础教育投入还存在众多问题，本文基于制度分析的视角对目前我国农村基础教育投入存在问题的深层原因进行了透视。同时对税费改革视角下，农村基础教育投入以“县”为主的模式提出了质疑，认为以“县”为主的义务教育融资制度难以担当义务教育融资的重任。其背后的政策含义就是要建立各级政府合理的义务教育成本分担体制。

Discussing the Rural Basis Education Based on the Angle of Tax-Fee Reformation

Nowadays,there are lots of problems in the rural basis education.The paper explores the deep causes on these problems.Meanwhile,we oppugn the fee investment pattern that the county government will burden the fee of the rural basis education.And we point out that the county government can't the finance lengthens.It means that the central government,the province government,the county government and township government must take on the educational expenses jointly.