税费改革后农村义务教育的财政困境及对策选择 |
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引用本文: | 唐妍.税费改革后农村义务教育的财政困境及对策选择[J].中共桂林市委党校学报,2005,5(2):49-52. |
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作者姓名: | 唐妍 |
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作者单位: | 中央财经大学,财政与公共管理学院,北京,100081 |
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摘 要: | 农村义务教育的发展,是关系到农业经济振兴、国家富强和社会进步的根本大计。农村税费改革使我国农村义务教育投入遇到了新的挑战。农村义务教育财政体制必须进行改革和创新,以改变税费改革后所面临的困境,促进农村教育的发展。
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关 键 词: | 农村义务教育 税费改革 教育财政体制 |
文章编号: | 1671-1750(2005)02-0049-04 |
修稿时间: | 2005年4月1日 |
The financial predicament and countermeasure of rural compulsory education after the reform of taxation and expenses |
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Authors: | TANG Yan |
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Abstract: | The development of rural compulsory education is to concern the agricultural economy revitalizing, prosperity of the nation and basic matter of fundamental importance of social progress. The rural reform of taxation expenses has put forward the challenge to the input in education of rural obligation of our country. The financial system of rural compulsory education must carry on the reform and innovation, in order to change the predicaments faced after the reform of taxation expenses, develop the countryside edvcation. |
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Keywords: | rural compulsory education reform of taxation and expenses the system of education and finance |
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