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摘要 我国是成功实施财政分权化的国家之一。据统计,大约70％的公共支出发生在地方,即省、市、县、乡;其中55％以上的支出是在市、县、乡里发生。我国地方政府承担了大部分公共事业支出,而这种分权化的财政管理体制其成效也是十分显著的。在这种背景下,作为公共财政框架部分之一的义务教育也实行了分权化管理,义务甚至教育办学的责任落在了以县、乡为主的地方政府身上。而我国庞大的义务教育事业由县、乡村脆弱的财力来承担,可谓“杯水车薪”。一些农村地区和贫困山区学龄儿童无学可上,无书可读等现象屡见不鲜。可见过度分权化的义务教育财政管理体制是制约当今中国义务教育发展的症结所在。
Abstract China is one of the countries that successfully implemented the fiscal decentralization. According to statistics, about 70% of public expenditures occur in places, namely, provinces, cities, counties and townships; more than 55% of the expenditures happen in cities, counties and towns. The local government in our country has borne the majority of public expenditure, and the decentralized fiscal management system has also achieved remarkable results. In this context, the compulsory education as one of the public financial frameworks has also been decentralized. The obligation of obligation and education even falls on the local governments of counties and townships. However, the huge compulsory education in our country is borne by the fragile financial resources of counties and villages and can be described as “a drop in the bucket.” In some rural areas and poor mountainous school-age children, there are no school-based and no-book-readable phenomena. It can be seen that the over-decentralized compulsory education and financial management system is the crux of the current compulsory education in China.