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税费改革与广东农村义务教育发展
引用本文:王红,赵海利.税费改革与广东农村义务教育发展[J].中国现代应用药学,2004(1):38-45.
作者姓名:王红  赵海利
作者单位:华南师范大学教育科学学院 广东广州510631 (王红),暨南大学管理学院 广东广州510000(赵海利)
摘    要:农村税费改革使得农村义务教育经费投入出现了巨大的体制性缺口 ,本来就极为紧张的农村义务教育经费更为短缺 ,农村义务教育发展又一次遇到历史性的困难。如何渡过这一困难成为农村义务教育发展的关键。文章以广东省为例 ,分析农村义务教育因税费改革而遇到的经费问题并提出相应的对策。

关 键 词:广东  费税改革  农村  义务教育  教育投入

Reform of Tax and Fee And Its Influence on Rural Compulsory Education In Guangdong Province
WANG Hong,ZHAO Hai li.Reform of Tax and Fee And Its Influence on Rural Compulsory Education In Guangdong Province[J].The Chinese Journal of Modern Applied Pharmacy,2004(1):38-45.
Authors:WANG Hong  ZHAO Hai li
Abstract:Rural reform of tax and fee causes a huge structural gap in compulsory education investment, which makes the shortage of investment in rural compulsory ducation more severe. The development of rural compulsory educationconfronts a historical dfficulty. This paper focuses on discussing the financial problem in rural compulsory education in Guangdong province caused by reform of tax and fee and offers some solutions.
Keywords:reform of tax and fee  rural area  compulsory education  education investment  Guangdong province  
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