论文部分内容阅读
随着计划经济向市场经济的转换,随着各项改革的深入,《教育法》和《义务教育法》中有关条款不精确、不周全、缺乏可操作性的弊端日益显露,不仅影响到严格执法和法律监督的实施,更直接影响了教育事业的可持续发展。这一弊端,在教育投入问题上表现尤为突出。因此,应将修订《教育法》和《义务教育法》提上全国人大议事日程。首先,我国财政结构发生很大变化。1986年颁布《义务教育法》时的财政状况是,中央财政约占总财力的32％,地方财政约占68％。随着经济和社会发展,特别是1994年国家实行分税制改革后,中央财政所占比重不断增大,地方财政特别是县乡两级财政所占比重逐年减小,许多农业县财政入不敷出,成为“吃饭财政”、“赤字财政”,已无力承担教育经费的正常支出。这对于教育发展,特别是对农村义务教育发展影响很大。我们通过调查发现,目前,虽
With the transition from a planned economy to a market economy, with the deepening of various reforms, the relevant provisions in the Education Law and Compulsory Education Law are inaccurate and incomplete. The shortcomings of lack of operability have become increasingly evident, not only affecting the strict The implementation of law enforcement and legal supervision has more direct impact on the sustainable development of education. This drawback, especially in the education investment performance. Therefore, the revision of Education Law and Compulsory Education Law should be put on the agenda of the NPC. First of all, great changes have taken place in the financial structure of our country. The fiscal position at the time of promulgation of the Compulsory Education Law in 1986 was that the central government accounted for about 32% of the total financial resources and the local government about 68%. With the economic and social development, especially after the reform of the tax-sharing system was implemented in 1994, the proportion of central finance has been steadily increasing. The proportion of local finance, especially that of counties and townships, has been decreasing year by year. Many agricultural counties have made ends meet and become “ Food finance ”,“ deficit finance ”, have been unable to bear the normal expenditures for education funds. This has a great impact on education development, especially on compulsory education in rural areas. We found through the investigation, at present, though