摘要：当前我国的农村义务教育财政体制面临诸多困境，为了保证农村义务教育的普及进程和地区间均衡发展，应在农村地区推行免费义务教育，由政府承担所有的义务教育经费。同时，各级政府应明确划分财政责任：中央政府承担义务教育教师工资，地市和县级政府分别承担基建经费和公用经费，省级政府通过专项转移支付资助贫困地区和贫困学生。
关键词：农村义务教育；财政体制；转移支付
作者：刘泽云（1975-），男，云南丽江人，北京师范大学经济与工商管理学院讲师，博士
电话：010-80924696, 13693589909；Email: liuzeyun326@sina.com

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