农村税费改革后,“以县为主”的教育财政体制取得了一定成效,但欠发达地区的农村义务教育投入仍然举步维艰。从我国的财政体制及政府机构设置现状来看,“国家办学,分类承担”才是解决农村义务教育投入问题的根本出路。 After the reform of taxes and fees in rural areas, the “county-based” educational and financial system has achieved some success, but the rural compulsory education investment in underdeveloped areas is still struggling. Judging from the status quo of our country’s financial system and the establishment of government agencies, “running a country by category and undertaking classification” is the fundamental way out for solving the problem of compulsory education in rural areas.