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政府如何为农村义务教育买单？
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摘要：当前我国的农村义务教育财政体制面临诸多困境，为了保证农村义务教育的普及进程和地区间均衡发展，应在农村地区推行免费义务教育，由政府承担所有的义务教育经费。同时，各级政府应明确划分财政责任：中央政府承担义务教育教师工资，地市和县级政府分别承担基建经费和公用经费，省级政府通过专项转移支付资助贫困地区和贫困学生。
关键词：农村义务教育；财政体制；转移支付
作者：刘泽云（1975-），男，云南丽江人，北京师范大学经济与工商管理学院讲师，博士
电话：010-80924696, 13693589909；Email: liuzeyun326@sina.com
How Should Governments Fund Compulsory Education in Rural China? : A New Perspective
Abstract: The current financial system for compulsory education in rural China is in straits. In order to guarantee universal and balanced compulsory education in rural China, Chinese governments should provide totally free compulsory education in rural area. Moreover, financial responsibility should be shared by different level governments explicitly: (1) the central government should pay salaries for all the teachers in primary and junior secondary schools; (2) the local governments should account for capital investment and non-personnel expenses; and (3) the provincial governments should provide fiscal transfer payment for less-developed rural area and subsidy for poor students.
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