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税费改革对农村教育经费投入的影响及对策分析
引用本文:贾敬全.税费改革对农村教育经费投入的影响及对策分析[J].淮北职业技术学院学报,2006,5(1):37-40.
作者姓名:贾敬全
作者单位:淮北煤炭师范学院,政法系,安徽,淮北,235000
基金项目:安徽省教育教学研究项目
摘    要:随着税费改革后农村义务教育经费筹措渠道的减少,农村义务教育经费也会减少,这将使本来就投入不足的农村义务教育面临更为严峻的形势.如何保证农村税费改革后农村义务教育公共物品的提供,不仅关系到农村义务教育的稳定和发展以及“普九“成果的巩固,而且也直接影响着税费改革能否顺利进行.本文分析了税费改革对农村教育经费投入的影响,提出应借鉴国际农村基础教育经费投入的模式,完善农村义务教育经费投入体制的对策.

关 键 词:税费改革  农村义务教育  经费投入  影响  对策
文章编号:1671-8275(2006)01-0037-04
修稿时间:2005年11月16

Analysis of Influence and Countermeasure of Tax Reform to the Funds Investment of Rural Education
JIA Jing-quan.Analysis of Influence and Countermeasure of Tax Reform to the Funds Investment of Rural Education[J].Journal of Huaibei Professional and Technical College,2006,5(1):37-40.
Authors:JIA Jing-quan
Institution:JIA Jing-quan
Abstract:With the means of raising funds of rural compulsory education reduced after the tax reform,the funds of the rural compulsory education can also be reduced,which will cause a more serious situation to the rural compulsory education which is insufficient on the investment.How to guarantee the provision of public goods of rural compulsory education after the rural tax reform not only relates to the rural compulsory education stability and advancement as well as the achievements of "universal compulsory education of nine years" being consolidated,but also directly affects the tax reform being carried on smoothly.This paper analyzes the influence of the tax reform to the funds investment of the rural education,and proposes some countermeasures to perfect the funds investment system of the rural compulsory education by profiting from the pattern of the international funds investment of the rural elementary education.
Keywords:tax reform  rural compulsory education  fund investment  influence  countermeasure
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