摘要
自2005年农村义务教育经费保障机制改革实施以来，我国农村义务教育学校公用经费严重不足的问题已经得到基本缓解。然而其能够在多大程度上缓解公用经费压力，不仅取决于投入总量的多少，还取决于支出过程的规范性和有效性。由于受经费长期短缺的影响，人们普遍关注公用经费投入的充足性和稳定性，较少关注公用经费的实际支出情况，农村义务教育学校在公用经费使用上仍然存在诸多问题，严重削弱了公用经费的保障水平。在公用经费投入总量一定的情况下，有必要关注公用经费支出的规范性和有效性。
本研究以农村义务教育学校公用经费支出情况为关注点，在对农村义务教育学校公用经费支出进行政策内涵解读的同时，在东北地区某县选取了12所农村义务教育学校作为多个个案进行实证研究，摸清农村义务教育学校公用经费支出现状。一方面，对公用经费实际支出满足需求情况进行跟踪考察，另一方面对照政策要求，反观政策是否符合实际，进而理清农村义务教育学校公用经费支出存在的问题，提供解释性洞见并给出提高公用经费支出效益的对策建议。
相关政策文件为我们阐明了公用经费的基本概念、支出范围和支出原则三个基本命题，是判断当前实践活动是否合理的主要依据，合理的公用经费支出应该符合规范性、充分性和有效性等基本要求。实证调研为我们展现了农村义务教育学校从支出来源、支出原则、支出标准、支出范围、支出结构到支出效果
的完整的公用经费支出逻辑。研究发现，公用经费支出不合理主要表现在经费支出水平整体偏低、超范围支出现象普遍存在、变相使用降低经费总量以及支出低效浪费等现象。针对这些问题，研究者从公用经费总量保障、支出项目设置以及管理情况三个方面进行了反思，透视了公用经费支出不合理现象存在的现实基础和背后根源。研究发现，公用经费支出情况与农村义务教育学校自身所处的学段、规模、地理位置以及管理层级有着密切的关系；按照目前的公用经费支出水平，农村义务教育学校总体上处于基本保运转，质量提升难状态；现行公用经费拨付方式不能够为农村义务教育学校提供充足的资金保障，尤其是小规模学校经费保障水平偏低；公用经费支出范围规定欠妥是导致农村义务教育学校公用经费不足和被挤占的重要原因；公用经费支出管理粗放导致公用经费支出效益低下，浪费流失等现状不同程度存在。基于此，从提高经费保障水平、调整经费支出项目、设定具体支出灵活程度以及强化经费支出管理等视角提出了相关对策建议。
关键词：农村义务教育学校；公用经费；支出；合理性
Abstract
After the establishment of the funding guarantee mechanism in rural compulsory education in 2005, the problem of rious shortage of public funds in rural compulsory education schools has been fundamentally alleviated in China. However, the extent to which it can alleviate the pressure on publi
c funds depends not only on the amount of inputs, but also the normalization and the effectiveness of the expenditure process. Due to the long-term shortage of funds, people generally pay more attention to the adequacy and stability of public funds, and pay less attention to the actual expenditure of public funds. Rural compulsory education schools still have many problems in the expenditure process, which riously weakens the adequacy of public funds. Therefore, when the total amount of public expenditure is certain, it is necessary to pay attention to the standardization and effectiveness of public expenditure.
This study takes the public expenditure of rural compulsory education schools as the focus of attention. While interpreting the policy connotation of public expenditures in rural compulsory education schools, twelve rural compulsory education schools have been lected in a County of Northeast China as multiple cas for empirical rearch.Through the sample schools, we found that the actual situation of public expenditures in rural compulsory education schools. On the one hand, we want to look at the extent to which expenditures meet demand; on the other hand, we want to know whether the policy is in line with the actual situation, and then we can clarify the problems of public expenditures in rural compulsory education schools, provide explanatory insights and provide improvements. Finally, we will put up countermeasures and suggestions for the benefits of public expenditure.
The relevant policy documents clarify three basic propositions of the public funds: basic concepts, expenditure scope and expenditure principles, which are the main basis for practical activities and the standards of rationality. Reasonable public expenditure should meet the basic requirements of standardization, adequacy and effectiveness. The empirical rearch shows us the complete public expenditure logic of the rural compulsory education school from the source of expenditure, the principle of expenditure, the scope of expenditure, the standard of expenditure, the structure of expenditure, and the effect of expenditure. At the same time, it reveals that the public expenditure is at a low level and the phenomenon of illegal expenditure and disguid expenditure is widespread. Apart from this, there are problems such as wasting public funds. In respon to the problems, the rearchers
reflected on three aspects:the total amount of public funds, the tting of expenditure items, the management situation, and then analyzed the realistic basis and the root caus of the public expenditure. Five conclusions can be drawn from this study: First,the public expenditure is cloly related to the school ction, school size, geographical location and management level. Second, according to the current level of public expenditure, the rural compulsory education schools are generally in a basic state of operation and the quality is difficult to improve. Third, the current public f
unds allocation method cannot provide sufficient funds for rural compulsory education schools, especially for small-scale schools. Fourth, the deficiencies in the scope of public expenditures are the important reasons for the lack of public funds and the occupation of rural compulsory education schools. Fifth, the extensive management of public expenditures has led to the low efficiency of public expenditures, the phenomenon of wastting, and so on. Bad on this, the relevant countermeasures and suggestions were put forward from the perspectives of raising the level of funding guarantee, adjusting the expenditure items, tting the flexibility of expenditure, and strengthening the management.
Key words: Rural Compulsory Education Schools; Public Funds; Expenditure; Rationality
目录
中文摘要..................................................................................................................................... I 英文摘要................................................................................................................................... II 目录.................................................................................................................................. I V 引言 (1)
一、问题提出 (1)
（一）研究背景 (1)
（二）研究问题 (2)
二、核心概念界定 (2)
（一）农村义务教育学校 (2)
（二）公用经费 (2)
（三）公用经费支出 (3)
三、文献综述 (3)
（一）“谁来给”：公用经费来源 (3)
（二）“给多少”：公用经费基准核定 (5)
（三）“够不够”：公用经费充足性探讨 (6)
（四）“花在哪”：公用经费支出情况 (6)大学生培训
（五）“怎么花”：“校财局管”模式 (7)
经典短篇散文
（六）“效果如何”：公用经费使用效益 (8)
（七）研究述评 (8)
张家界四、研究意义 (9)
（一）理论意义 (9)
（二）实践意义 (9)西兰花如何清洗
第一章研究设计 (10)
一、研究问题的展开思路 (10)
（一）研究思路与框架 (10)
（二）研究重点与难点 (12)
二、研究方法的选择 (12)
（一）文献法 (12)
（二）调查法 (12)
（三）访谈法 (13)
（四）观察法 (13)
三、研究对象的确定 (13)
（一）抽样方式 (13)
（二）样本情况 (14)
四、研究数据的收集整理与分析 (19)
（一）进入现场 (19)
（二）数据收集 (19)
做饭的英语单词（三）数据整理 (20)
（四）数据分析 (20)
第二章农村义务教育学校公用经费支出政策梳理与合理性标准 (21)
一、关于农村义务教育学校公用经费支出的政策梳理 (21)
（一）基本概念 (21)
（二）支出范围 (22)
（三）支出原则 (23)
二、关于农村义务教育学校公用经费支出合理性的基本标准 (24)
（一）规范性 (24)市场推广方案
（二）充分性 (24)
（三）有效性 (24)
兴旺造句
第三章农村义务教育学校公用经费支出现状 (26)
一、支出原则 (26)
（一）有多少钱办多少事 (26)
（二）上半年集中支出 (27)
（三）中心校优先支出 (28)
二、支出标准 (29)
（一）县域支出标准规定 (29)
（二）学校默认支出标准 (30)
紫绶金章
三、支出范围 (30)
（一）记录方式 (30)
（二）支出项目 (31)
四、支出结构 (41)
（一）总体支出结构 (41)
（二）不同学段支出结构 (41)
（三）不同规模支出结构 (42)
（四）不同地理位置支出结构 (43)
（五）不同管理层级支出结构 (44)
第四章农村义务教育学校公用经费支出不合理的表现与归因 (47)
一、农村义务教育学校公用经费支出不合理的主要表现 (47)
