發(fā)布時間：2018-06-24 09:19

  本文選題：財政性教育支出結構 + 優(yōu)化結構��； 參考：《南昌大學》2015年碩士論文

【摘要】：縱觀中國改革開放后的經(jīng)濟發(fā)展水平與社會發(fā)展狀況,其可以明顯地折射出我國經(jīng)濟發(fā)展與教育發(fā)展的內在關聯(lián)性:現(xiàn)代經(jīng)濟決定著教育事業(yè)的發(fā)展規(guī)模、速度和質量,同時,教育為國家建設提供了雄厚的人才培養(yǎng)的物質保障,而現(xiàn)代教育則為經(jīng)濟建設和社會發(fā)展提供了巨大的科技動力資源。政府財政支出對教育事業(yè)的發(fā)展有著至關重要的作用,一方面彰顯著國家管理和發(fā)展教育的政府職責,另一方面也在現(xiàn)實中提升著我國教育的條件與水平。近些年,關于教育財政投入的研究深受學術界的關注,研究大多著眼于教育財政的投入總量,要如何拓寬投入總量的途徑以及優(yōu)化教育財政投入總量的對策等。雖然教育事業(yè)的持續(xù)健康發(fā)展與財政投入的總量息息相關,但為實現(xiàn)教育資源的充分利用,一個合理的財政性教育支出結構就顯得尤為重要。本文基于人力資本理論、教育財政學理論與公共產(chǎn)品理論,主要概述了在經(jīng)濟發(fā)展中人力資本的重要性、教育在促進經(jīng)濟發(fā)展中發(fā)揮著何種具體作用以及財政性教育支出在促進教育發(fā)展中至關重要的作用。筆者在結合實際數(shù)據(jù)的基礎之上,采用定量分析的方法對江西省財政性教育支出的結構現(xiàn)狀進行了研究,根據(jù)構建的江西省財政性教育支出結構評價指標體系運用因子分析方法,實證分析了江西省的財政性教育支出結構水平。得出江西省財政性教育支出在總支出量上仍呈現(xiàn)不足態(tài)勢,支出結構也有待優(yōu)化。其結構的不合理體現(xiàn)在以下方面:城鎮(zhèn)與鄉(xiāng)村之間的財政性教育支出差距擴大趨勢明顯,財政性教育支出在各市之間分布不均衡;三級教育的財政性教育支出與經(jīng)濟發(fā)展程度不相符;公用經(jīng)費占教育財政性經(jīng)費的比例遠遠低于全國平均水平。針對存在的問題,優(yōu)化財政性教育支出結構勢在必行,本文在調研了江西省實際情況的基礎上,提出了優(yōu)化財政性教育支出結構的政策建議:一是在順應城市化發(fā)展的基礎上,逐步縮小城市與鄉(xiāng)村之間的教育支出差距;二是均衡本省十一個市之間的財政性教育支出;三是優(yōu)化整合三級教育支出結構,在政策和財力上對職業(yè)教育進行傾斜;四是調整財政性教育支出的內部結構,優(yōu)化其配置實現(xiàn)合理化、最優(yōu)化。
[Abstract]:Looking at the level of economic development and social development after China's reform and opening up, it can clearly reflect the inherent relevance between economic development and educational development in China: the modern economy determines the scale, speed and quality of the development of education, and at the same time, Education provides abundant material guarantee for national construction, while modern education provides huge scientific and technological power resources for economic construction and social development. Government financial expenditure plays an important role in the development of education. On the one hand, it shows the government responsibility of national management and development of education, on the other hand, it also promotes the condition and level of education in our country in reality. In recent years, the research on educational financial investment is deeply concerned by the academic circles. Most of the studies focus on the total amount of educational financial investment, how to broaden the way of total investment and how to optimize the countermeasures of the total amount of educational financial investment. Although the sustained and healthy development of education is closely related to the total amount of financial investment, in order to make full use of educational resources, a reasonable structure of financial expenditure on education is particularly important. Based on the theory of human capital, the theory of educational finance and the theory of public goods, this paper summarizes the importance of human capital in economic development. What kind of concrete role does education play in promoting economic development and the fiscal expenditure on education plays a vital role in promoting the development of education. On the basis of the actual data, the author studies the present situation of the structure of the financial education expenditure in Jiangxi Province by the method of quantitative analysis. According to the evaluation index system of fiscal education expenditure structure in Jiangxi Province, the paper analyzes the level of fiscal education expenditure structure in Jiangxi Province empirically by using factor analysis method. It is concluded that the total expenditure on education in Jiangxi Province is still insufficient, and the structure of expenditure needs to be optimized. The irrationality of its structure is reflected in the following aspects: the disparity of financial education expenditure between towns and villages is obvious, and the distribution of fiscal education expenditure is not balanced among different cities; The financial expenditure on education in three levels of education is not in accordance with the level of economic development, and the proportion of public funds in the financial expenditure of education is far below the national average. In view of the existing problems, it is imperative to optimize the expenditure structure of financial education. Based on the investigation of the actual situation in Jiangxi Province, this paper puts forward some policy suggestions for optimizing the expenditure structure of financial education: first, on the basis of conforming to the development of urbanization, Gradually reduce the gap between urban and rural education expenditure; second, balance the fiscal education expenditure among 11 cities in this province; third, optimize and integrate the three-level structure of education expenditure, and tilt the policy and financial resources to vocational education; Fourth, adjust the internal structure of financial education expenditure, optimize its allocation to achieve rationalization and optimization.
【學位授予單位】：南昌大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：G527
，

本文編號：2061011