發(fā)布時(shí)間：2018-05-27 04:33

  本文選題：公平理念 + 公共教育��； 參考：《遼寧大學(xué)》2016年博士論文

【摘要】：在公平理念下研究公共教育財(cái)政支出法律制度是實(shí)現(xiàn)財(cái)政對公共教育資源有效配置,促進(jìn)公共教育利益最大化,實(shí)現(xiàn)社會(huì)公平的重大內(nèi)容。我國當(dāng)前公共教育領(lǐng)域出現(xiàn)的財(cái)政支出充足率低,教育發(fā)展水平在地域、城鄉(xiāng)及社會(huì)不同階層間出現(xiàn)教育資源分配不均的主要原因在于,缺乏公平理念下的公共教育財(cái)政支出法律制度。因此,應(yīng)當(dāng)以公平理念為指導(dǎo),完善公共教育財(cái)政支出法律制度,以提高公共教育財(cái)政資金的充足率,實(shí)現(xiàn)教育公共資源在地域、城鄉(xiāng)和社會(huì)各個(gè)階層間配置的均衡。公共教育在性質(zhì)上屬于準(zhǔn)公共產(chǎn)品。市場對于準(zhǔn)公共產(chǎn)品的配置存在失靈,這種市場失靈在公共教育領(lǐng)域更加突出。國家的本質(zhì)決定了政府必須作為國家公共部門的代表承擔(dān)提供公共教育產(chǎn)品或服務(wù)的責(zé)任；但政府配置社會(huì)公共資源同樣存在失靈。通過完善的法律制度,不僅可以降低因政府失靈而帶來的對市場機(jī)制良性運(yùn)行的負(fù)效應(yīng),更為重要的是能夠擴(kuò)大社會(huì)利益,維護(hù)社會(huì)福祉。在公平理念下構(gòu)建和完善公共教育財(cái)政支出法律制度能夠在減稅與增支的矛盾中,在相同甚至降低公共教育財(cái)政支出的水平下,公平的實(shí)現(xiàn)社會(huì)的全面發(fā)展。公平理念有制度化需求,在公共教育領(lǐng)域需要通過財(cái)政支出法律制度實(shí)現(xiàn),公共教育財(cái)政支出法律只有在公平理念的指引下,才能夠解決我國所面臨的教育領(lǐng)域不公平問題。當(dāng)前我國教育不公平的根本原因在于對公平理念與經(jīng)濟(jì)發(fā)展關(guān)系的認(rèn)知上存在缺陷,這也直接導(dǎo)致公共教育財(cái)政體制在根源上與現(xiàn)實(shí)錯(cuò)位。公平理念是社會(huì)中絕對公平與相對公平的統(tǒng)一,公共教育財(cái)政支出法律制度是保障公平理念實(shí)現(xiàn)的最優(yōu)路徑。在我國,公共教育財(cái)政支出制度的發(fā)展大致可以分為三個(gè)階段：計(jì)劃經(jīng)濟(jì)體制階段、財(cái)政分權(quán)化改革階段、公共財(cái)政階段。教育財(cái)政支出制度集中的表現(xiàn)為對于教育管理權(quán)限和公共教育財(cái)政支出責(zé)任從集中到下放,再到集中與下放并行的發(fā)展態(tài)勢,這是我國公共教育財(cái)政支出法律制度摸索和嘗試的過程。本文認(rèn)為,我國公共教育財(cái)政支出法律制度的不完善和公平理念的偏失,是造成公共教育在預(yù)算支出結(jié)構(gòu)、區(qū)域及城鄉(xiāng)間、各級(jí)各類公共教育內(nèi)部產(chǎn)生很多不公平問題的根本原因。因此,在與市場經(jīng)濟(jì)體制相適應(yīng)的公共財(cái)政體制的建立過程中,我國在公共教育領(lǐng)域應(yīng)該立足于構(gòu)建在公平理念下的公共財(cái)政支出法律制度,并將公共教育財(cái)政體制框架從僅僅在操作層面的生產(chǎn)建設(shè)性向公共服務(wù)性轉(zhuǎn)變。實(shí)踐中,在經(jīng)濟(jì)發(fā)展、政治體制、宗教文化等因素的影響下,各國形成了不同的公共教育財(cái)政支出制度體系。本文通過分析以美國、法國、日本和印度為典型代表國家的公共教育財(cái)政支出制度,可以發(fā)現(xiàn)這些國家在公共教育財(cái)政支出法律制度中存在的差別、形成原因和可資借鑒的經(jīng)驗(yàn)。公共教育財(cái)政支出的成文法律必須具備實(shí)踐中的可操作性；為滿足社會(huì)發(fā)展變化的需求,要保證法律制度的時(shí)效性；公共教育財(cái)政支出應(yīng)該實(shí)現(xiàn)整體治理,避免碎片化的教育管理和支出模式；支出責(zé)任的合理劃分和監(jiān)督制度是有效配置公共教育資源的保障；公共教育財(cái)政支出制度要實(shí)現(xiàn)多層次的統(tǒng)一總體而言,公共教育財(cái)政支出法律制度應(yīng)該主要從如下方面進(jìn)行完善：第一,完善公共教育財(cái)政支出預(yù)算法律制度；①通過公共教育支出經(jīng)費(fèi)預(yù)算法律制度保證公共教育財(cái)政支出的充足率；②建立以學(xué)校需求為導(dǎo)向,以公平為理念,以指標(biāo)體系為手段的公共教育財(cái)政支出預(yù)算編制法律制度；③將支出預(yù)算的碎片化傾向消化在基層政府,加強(qiáng)公共教育財(cái)政支出預(yù)算制度的整體性、公平性；④預(yù)算績效管理制度是公共教育財(cái)政支出法律制度的必然組成,通過對公共教育財(cái)政支出預(yù)算的績效管理,提高公共教育支出資金的使用效率,實(shí)現(xiàn)監(jiān)管的有效性。第二,改革公共教育財(cái)政支出轉(zhuǎn)移支付法律制度；在公共教育財(cái)政支出省統(tǒng)籌體制下,對于公共教育轉(zhuǎn)移支付方式進(jìn)行創(chuàng)新和制度化設(shè)計(jì)。第三,對于流動(dòng)人口子女的受教育權(quán)問題應(yīng)該明確建立并納入流入地地方政府財(cái)政保障體系,由省級(jí)政府承擔(dān)主要的支出責(zé)任,施行個(gè)別支助的補(bǔ)償形式；統(tǒng)籌公共教育財(cái)政支出,將均等化作為階段性的目標(biāo),由高層級(jí)政府承擔(dān)更多的平衡區(qū)域和城鄉(xiāng)教育發(fā)展的責(zé)任。第四,建立公共教育財(cái)政支出監(jiān)督法律制度；建立獨(dú)立、中立的權(quán)威性監(jiān)督機(jī)構(gòu),完善內(nèi)外監(jiān)管的雙重監(jiān)督模式；加快制定保障公眾參與監(jiān)督的程序法律制度；構(gòu)建明確的監(jiān)督指標(biāo)體系和獎(jiǎng)懲約束機(jī)制。在公平理念下,對公共教育財(cái)政支出法律制度的研究是解決我國當(dāng)前教育領(lǐng)域存在問題的關(guān)鍵,公共教育財(cái)政支出法律制度是實(shí)現(xiàn)公平理念的制度性保障。以公平理念作為引導(dǎo),通過對公共教育財(cái)政支出法律制度在預(yù)算、轉(zhuǎn)移支付及監(jiān)督制度上的整體性構(gòu)建,使公共教育財(cái)政支出法律制度成為推動(dòng)經(jīng)濟(jì)和社會(huì)進(jìn)步,實(shí)現(xiàn)人的全面發(fā)展,提升社會(huì)整體公平程度的法律保障。
[Abstract]:Under the fair idea , the research on the legal system of public education ' s financial expenditure is the important content to realize the effective allocation of public education resources , to promote the maximization of public education interests and to realize social equity .
In the process of establishing and perfecting the public education financial expenditure system , it is necessary to construct and perfect the public education financial expenditure legal system in the public education field .
In order to meet the needs of social development , the timeliness of legal system should be ensured ;
Public education financial expenditure should realize overall governance , avoid fragmentation education management and expenditure pattern ;
The rational division of expenditure responsibility and the supervision system are the guarantee of the effective allocation of public education resources ;
In order to realize multi - level unification of public education financial expenditure system , the legal system of public education financial expenditure should be improved mainly from the following aspects : first , perfecting the law system of budget expenditure budget of public education ;
( 1 ) Ensure the adequacy ratio of public education financial expenditure through the public education expenditure budget legal system ;
( 2 ) Establish the legal system of public education financial expenditure budget based on school demand and fair as a means and index system as a means ;
( 3 ) the fragmentation tendency of the expenditure budget is absorbed into the grass - roots government , so as to strengthen the integrity and fairness of the public education financial expenditure budget system ;
( 4 ) Budget performance management system is the inevitable component of the public education financial expenditure legal system , through the performance management of the public education financial expenditure budget , the use efficiency of the public education expenditure funds is improved , the supervision efficiency is realized . Secondly , the reform of the public education financial expenditure transfer payment legal system ;
Under the integrated system of public education financial expenditure , the public education transfer payment method is innovated and institutionalized . Third , the question of the right to education of the children of floating population should be established and integrated into the local government ' s financial security system , and the provincial government shall bear the primary responsibility for expenditure and implement the compensation form of individual support ;
In order to balance the expenditure of public education in public education , it will be the goal of step - by - step , which is the responsibility of higher - level government to balance regional and urban - rural education development . Fourth , to establish the supervision legal system of public education financial expenditure ;
Establish an independent and neutral authority supervisory organization to perfect the dual supervision mode of internal and external supervision ;
( b ) To expedite the development of a procedural legal system that guarantees public participation in supervision ;
Under the fair idea , the research on the public education financial expenditure legal system is the key to solve the existing problems in our country ' s current education field . The public education financial expenditure legal system is the institutional guarantee to realize the fair idea .
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2016
【分類號(hào)】：D922.2
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本文編號(hào)：1940453