摘要
本文系统地介绍了美、日、德、法、英五国的义务教育财政转移制度及其对我国建立规范的义务教育财政转移支付制度的借鉴作用。文章首先介绍各国的财政转移支付制度,然后归纳了义务教育管理的两种基本类型,最后概括出义务教育财政转移支付的四种模式,并以日本为例探讨了义务教育财政转移支付制度的变迁过程。
This paper presents a systematic introduction to fiscal transfer systems for compulsory education in the US, Japan, Germany, France, and the UK. It also shows the usefulness to establish a standardized fiscal transfer system for compulsory education in China. It is begun with an introduction to fiscal transfer systems in these countries. Then two basic types of compulsory education administration and four models of fiscal transfer systems for compulsory education are generalized. Furthermore, the evolution of fiscal transfer systems for compulsory education is discussed with Japan as an example.
出处
《比较教育研究》
CSSCI
北大核心
2003年第1期35-40,共6页
International and Comparative Education
基金
北京师范大学教育经济研究中心承担的"义务教育财政转移支付制度研究"课题
关键词
西方发达国家
义务教育
财政转移支付制度
教育管理体制
日本
developed countries
compulsory education
fiscal transfer system
educational expenditure sharing