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日本战后一直实行小学6年、初中3年的义务教育制度。为推行明治维新后形成的教育机会均等理念,促进教育均衡发展,政府在基础教育,尤其是义务教育方面,建立了中央教育经费的专项转移支付制度,有效地将责任分担于中央和地方。义务教育的直接提供者主要是市级政府,但在各项经费开支中的很大部分却是中央政府以专款专用形式进行的转移支付。根据《义务教育费国库负担法》的规定,中央财政承担国、公立义务教育学校教职员工工资等实际支出费用的1/2。这
Japan has been implementing the compulsory education system of 6 years of primary school and 3 years of junior high school after the war. In order to promote the balanced development of education in order to promote the concept of equality of educational opportunities formed after the Meiji Restoration, the government established a special transfer payment system for central government funding for basic education, especially compulsory education, and effectively shared responsibility with the central government and local governments. The direct providers of compulsory education are mainly municipal governments, but a large part of the various expenditures are transfers made by the central government in earmarked forms. According to the “Compulsory Education Funds Law”, the central government shoulders one-half of the actual expenditures such as salaries of teachers and staff of public compulsory education schools. This