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当前义务教育筹资机制表现出过度地方化和多元化的趋势,虽然其有效地缓解了上级政府的财政压力,但是这是以牺牲公平和效率为代价的。一方面,由于地区间政府筹资能力的不同,非预算内资金对地区间教育差异有着明显的拉动作用;另一方面,由于地方政府收入来源的多元化,预算对于地方政府的约束有着不断弱化的趋势。为了更好地满足当地的教育需求状况,必须深化改革当前的转移支付制度和地方预算管理制度。
The current compulsory education financing mechanism shows the tendency of over-localization and diversification. Although it effectively relieves the financial pressure from higher-level governments, it is at the expense of fairness and efficiency. On the one hand, due to the different ability of inter-regional governments to raise funds, non-budgetary funds have obviously stimulated the regional differences in education; on the other hand, due to the diversification of sources of local government revenue, the budget has been weakened constantly for the constraints of local governments trend. In order to better meet the local educational needs, we must deepen the reform of the current transfer payment system and local budget management system.