| 论公共财政框架下农村义务教育投入的财务监管 |
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| 引用本文： | 刘波.论公共财政框架下农村义务教育投入的财务监管[J].当代教育论坛,2012(5):53-56. |
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| 作者姓名： | 刘波 |
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| 作者单位： | 湖南省财政厅会计处 |
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| 基金项目： | 湖南省教育科学“十二五”规划重点课题“地方政府教育财政投入的财务监管”(课题编号:XJK011AJGD02)的阶段性成果 |
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| 摘 要： | 文章从公共财政视角分析了农村义务教育投入的纯公共性、正外部性等理论特性,结合地方政府财政监管难度大、农村中小学财务管理工作薄弱、预算控制乏力等现状,提出加强政府监管、科学编制部门预算、强化农村中小学预算控制等对策。
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| 关 键 词： | 公共财政 地方政府 教育投入 财务监督 |
Discussion on the financial Supervision of Rural Compulsory Education under the Framework of Public Finance |
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| Liu Bo.Discussion on the financial Supervision of Rural Compulsory Education under the Framework of Public Finance[J].Forum on Contemporary Education,2012(5):53-56. |
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| Authors: | Liu Bo |
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| Institution: | Liu Bo,Accounting Department,Hunan Provincial Department of Finance(Changsha 410000) |
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| Abstract: | This article analyze the pure public characteristics and the theoretic positive externalities of the investment in rural compulsory education.In view of the difficulties of local government financial supervision,the weak financial management and budget control of rural primary and secondary schools,it comes up with measures like enhancement of government supervision,scientific budget control of departments and rural primary and secondary schools. |
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| Keywords: | public finance local government investment in education financial supervision |
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