中国农村从以乡(镇)、村为主上移到“以县为主”的农村义务教育投资体制实施以来,强化了县级政府的责任,伴随着管理重心的适度上移,长期以来一直困绕着我国农村义务教育的经费问题,在很大程度上得到了缓解、解决。然而,把举办义务教育的责任全部下放给县级政府,这对于财力并不充裕的县级财政,特别是经济不发达的贫困地区的县级政府仍旧是一个沉重的负担。同时,这项财政体制在实施过程中由于各地方经济、政治、地理环境等诸因素的制约,也暴露出许多问题,因此,应对义务教育投资体制进行进一步改革。 Since the implementation of the “compulsory county-based” investment system of rural compulsory education, mainly from township (town) and village, rural areas in China have strengthened the responsibility of county governments and moderated their management center of gravity. For a long time, The financial problems that surround the rural compulsory education in our country have been largely alleviated and solved. However, all the responsibility for compulsory education should be delegated to county governments altogether, which is still a heavy burden for county-level governments that are not rich in financial resources, especially in impoverished areas with underdeveloped economy. At the same time, due to the constraints of various local economic, political and geographical environments, this financial system has also exposed many problems. Therefore, further reforms should be made to the compulsory education investment system.