本文關(guān)鍵詞：學(xué)前教育財(cái)政投入的分擔(dān)機(jī)制研究——基于事權(quán)與支出責(zé)任相適應(yīng)的視角　出處：《教育與經(jīng)濟(jì)》2014年03期 　論文類型：期刊論文

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【摘要】：黨的第十八屆三中全會(huì)通過(guò)的《決定》提出要"建立事權(quán)與支出責(zé)任相適應(yīng)的制度",本文基于這一財(cái)政體制改革的要求,試圖分析與構(gòu)建各級(jí)政府對(duì)學(xué)前教育投入的分擔(dān)機(jī)制。首先,探究學(xué)前教育各級(jí)政府財(cái)政投入的分擔(dān)現(xiàn)狀;然后,剖析事權(quán)與支出責(zé)任相適應(yīng)的邏輯機(jī)理,將事權(quán)劃分為直接事權(quán)與間接事權(quán),將支出責(zé)任劃分為直接支出責(zé)任與間接支出責(zé)任,并提出直接事權(quán)與直接支出責(zé)任相適應(yīng),間接事權(quán)與間接支出責(zé)任相適應(yīng);最后,提出學(xué)前教育財(cái)政投入分擔(dān)機(jī)制優(yōu)化的對(duì)策思路。
[Abstract]:The "decision" adopted by the third Plenary session of the 18th Central Committee of the Communist Party of China (CPC) puts forward the idea of "establishing a system of administrative power and expenditure responsibility", which is based on the requirements of the reform of the fiscal system. This paper tries to analyze and construct the sharing mechanism of the pre-school education input from all levels of government. First of all, it probes into the present situation of the financial investment sharing of the pre-school education governments; Then, it analyzes the logical mechanism of the right of affairs and the responsibility of expenditure, divides the right of affairs into direct and indirect, and divides the responsibility of expenditure into direct responsibility of expenditure and responsibility of indirect expenditure. And put forward that the direct authority and the direct expenditure responsibility are suitable, the indirect authority and the indirect expenditure responsibility are suitable; Finally, the paper puts forward the countermeasures of optimizing the financial input sharing mechanism of preschool education.
【作者單位】： 成都學(xué)院經(jīng)濟(jì)管理學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金教育學(xué)青年課題“促進(jìn)學(xué)前教育發(fā)展的財(cái)稅政策研究”(課題編號(hào):CHA110122)
【分類號(hào)】：G526.7
【正文快照】： 一、問(wèn)題提出與文獻(xiàn)回顧黨的第十八屆三中全會(huì)通過(guò)的《中共中央關(guān)于全面深化改革若干重大問(wèn)題的決定》(以下簡(jiǎn)稱《決定》)提出“建立事權(quán)和支出責(zé)任相適應(yīng)的制度”,這為中央政府與地方政府以及地方政府之間的財(cái)政體制改革指明了方向。在政府的諸多事權(quán)與支出責(zé)任中,學(xué)前教育是

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