基层财政运行压力：农村义务教育管理体制改革困境分析 — 对农业县（市）基层财政的案例研究

County & Township Fiscal Pressures：An Analysis on the Dilemma of Rural Compulsory Education Management Reform — A Case Study on Traditional Agricultural Area

基层财政运行困境归因于财政压力。从基层财政收入、支出、政府间财政关系三个环节，围绕存在于基层财政运行中财政压力的产生、集聚、传导、协调等方面的分析就可以揭示基层财政运行恶化的内在逻辑关系。本文选取农业县（市）作为研究案例，将农村中小学教师工资上划到县（市）级财政统发这一农村义务教育管理体制改革举措纳入基层财政制度演讲过程中加以考察，深入分析这一改革的作用机理与政策实施的效果。最后针对完善省以下政府间财政关系提出了若干政策建议。

This paper holds that analyzing generation， congestion， conduction and coordination of fiscal pressures can reveal operating dilemma of public finance at county & township levels including revenue， expenditure and transfer. In the view of discussion， choosing traditional agricultural areas as a case， the author studies the impact of rural compulsory education management reform， and suggests some measures to perfect sub—provincial intergovernmental fiscal relations.