【内容提要】我国基层教育的一大重要分支就是农村义务教育。农村义务教育是我国教育体系的一大发展基础,同时也为高等教育的开展奠定了基础。这不仅关系到农村中小学生的健康成长和全民文化素养的提高,还和农业和农村经济发展相关,甚至影响到社会主义的建设。2006年《义务教育法》的修订和实施标志着中国义务教育发展的新阶段。现阶段,中国义务教育支出也在增加,不断推进和完善教育财政体制改革,促使义务教育财政体系得到了合理构建。现阶段农村义务教育方面,我国给予的财政投入还存在较多的问题。本文就农村义务教育与财政支出进行综合分析,收集与阅读有关理论基础,对不同的专家学者在此方面取得的相应成果加以归纳,同时针对性收集整理近年来的发展数据与资料,通过比较分析,研究了当下农村地区义务教育在政府财政的调控下存在的问题及其成因,并为未来农村义务教育财政支出的发展提供些许思路。【关键词】农村义务教育财政支出财政体制Abstract:Animportantbranchofgrassrootseducationinourcountryisruralcompulsoryeducation.Ruralcompulsoryeducationisamajordevelopmentfoundationofmycountry'seducationsystem,anditalsolaysafoundationforthedevelopmentofhighereducation.Thisisnotonlyrelatedtothehealthygrowthofruralprimaryandmiddleschoolstudentsandtheimprovementoftheculturalliteracyofthewholepeople,butalsorelatedtothedevelopmentofagricultureandruraleconomy,andevenaffectstheconstructionofsocialism.Therevisionandimplementationofthe"CompulsoryEducationLaw"in2006markedanewstageinthedevelopmentofChina'scompulsoryeducation.Atthisstage,China’sexpenditureoncompulsoryeducationisalsoincreasing,andthereformoftheeducationfinancialsystemhasbeencontinuouslypromotedandimproved,promptingareasonableconstructionofthecompulsoryeducationfinancialsystem.Intermsofruralcompulsoryeducationatthisstage,therearestillmanyproblemswiththefinancialinvestmentthatourcountryprovides.Thisarticleconductsacomprehensiveanalysisofruralcompulsoryeducationandfinancialexpenditure,collectsandreadsrelatedtheoreticalfoundations,summarizesthecorrespondingresultsobtainedbydifferentexpertsandscholarsinthisarea,andcollectsandorganizesdevelopmentdataandinformationinrecentyearsthroughcomparativeanalysis.,Hasstudiedthecurrentproblemsandcausesoficompulsoryeducationinruralareasunderthecontrolofgovernmentfinance,andprovidedsomeideasforthedevelopmentofruralcompulsoryeducationfiscalexpendituresinthefuture.Keywords:ruralcompulsoryeducation,fiscalexpenditure,fiscalsystemii目录一、前言..........................................................1(一)研究背景.................................................1(二)文献综述.................................................1二、概念界定......................................................2(一)义务教育.................................................2(二)义务教育财政支出.........................................2三、中国农村义务教育财政支出现状和问题分析........................3(一)农村义务教育财政支出的现状...............................3(二)农村义务教育财政支出存在的问题...........................7四、农村义务教育支出存在问题的原因...............................10(一)地区经济发展不平衡......................................10(二)义务教育行业的性质特殊..................................11(三)基层政府管理意识不强....................................11五、完善农村义务教育财政支出的建议...............................11(一)建立农村义务教育财政支出稳定增长机制....................11(二)建立农村义务教育资源共享机制............................12(...