一、现行义务教育财务管理体制状况 目前义务教育经费管理体制是1985年以来随着财政“划分收支、分级包干”财政管理体制和教育“分级办学、分级管理”教育管理体制改革形成的,教育经费管理层层下放到市、县、乡、村镇,市、县镇所在地直属中小学由市、县财政和教委管理,农村乡镇村由乡镇村投入与管理,同时,县以上政府给予适当专项补助。这种管理体制适应 I. Current Situation of Financial Management System of Compulsory Education The present compulsory education funding management system is formed as a result of the reform of the financial management system of “dividing revenue and expenditure by different levels” and the education management system of “graded management and graduation management” since 1985, and education The funds governed by layers of management governed by cities, counties, townships, villages and towns, cities and counties under the jurisdiction of cities and counties directly under the jurisdiction of the Ministry of Finance and Education Commission. The rural townships and villages are invested and managed by townships and villages. At the same time, the governments above county level grant appropriate special subsidies . This management system to adapt