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摘要：教育事业作为社会公共与基础事业的代表，公共财政的保障是其稳定发展的基石。对教育事业的经费投入是我国教育事业快速发展的关键，而其中提高教育经费的使用效率又是重中之重。随着城镇化的迅速发展和经济的飞速进步，现行的农村小学经费管理体制与管理模式越来越难适应变化的新形势，矛盾冲突日益体现。面对着如何加强对农村小学经费的管理、调整农村小学与乡镇教育机构的关系、促进农村小学教育事业的发展、真正实现“普九”等难题。本文综合运用文献法、比较分析法、访谈法和调查法，通过对义务教育管理体制中经费管理模式变迁历史的深入探究，对靖江新时期农村小学经费管理现状的实地考查和对其发展趋势的多角度分析与研究，特别是通过当前实行的且有代表性的“校财区管”的管理模式的研究和分析，笔者认为，最主要的是建立和健全高效安全的管理机制和有效的监督机制，必须在加大经费投入的同时加强监管，统筹规划、全面推进。52179
毕业论文关键词：农村小学经费管理，模式，校财区管，监督机制
Abstract：Education career is the social public career, it is dependent on the public finances, Speeding up the development of education in our country and strengthen the government investment in education is the material base, it is an important measure to improve the use of education funds .With the rapid development of urbanization and economy, the current financial management system and management mode of primary schools is increasingly difficult to adapt to the changes in the new situation. Contradiction is becoming heavier and heavier.Faced with how to strengthen the management of rural primary and secondary schools, adjusting the relationship between primary and secondary schools and rural education institution, promoting urban and rural compulsory education balanced and the realization of the problem of “nine year compulsory education”. In this paper, the integrated use of literature, comparative analysis, interview and investigation method, through to the management system of compulsory education in the history of financial management mode change, delving into the new financial management status quo of education management in the new period of field test and multi-angle analysis and research about the trend, especially by a representative of the current popular "school financial tube" area of the management mode of research and analysis,The author thinks that, to establish and perfect efficient safety management mechanism and effective supervision mechanism is the mechanism for ensuring adequate funding for rural compulsory education reform success or failure key, must at the same time of increasing financial investment, overall planning, comprehensive advance.
Key words：the financial management of village primary schools,model, school financial managed by country,supervision mechanism
目 录
1 引言 4
1.1 问题的提出与研究意义 4
1.2 本文研究思路 4
2 小学经费管理模式的理论基础 5
2.1 经费管理模式定义 5
2.1.1 农村小学经费管理模式的特征 5
2.1.2 农村小学经费管理与各级政府部门间的关系 5
2.2 农村小学经费管理模式中的委托代理关系 5
2.3 文献综述 6
2.3.1 国内研究成果 6
2.3.2 国外研究成果