根据财政学的基本原理，分别论述了财政、财政体制、义务教育财政体制的定义及其本质。
According to fundamental theory of the finance, it discusses definition and essence of finance, finance system, and finance system in compulsory education separately.
分别以法国、日本、美国为例介绍了义务教育财政体制的三种类型：集中模式、相对集中模式和分散模式。
It takes France, Japan, and America as examples to introduce three types of finance system of compulsory education: convergence pattern, relative convergence pattern, and dispersion pattern.
介绍了本文研究的目的、研究的方法及思路、相关概念的界定，综述了已有的义务教育财政体制的相关研究。
Purpose, research method and definition of the thinking, relevant concepts introducing this text and studying, the survey of relevant research on existing financial system of compulsory education.
目前我国农村义务教育陷入困境，其中一个重要原因就是教育体制改革与财政体制改革不相适应。
One of the main causes of the current straits faced by the compulsory education in China's rural areas in that the reform of educational system can't suit the reform of fiscal system.
目前我国农村义务教育陷入困境，其中一个重要原因就是教育体制改革与财政体制改革不相适应。
One of the main causes of the current straits faced by the compulsory education in China's rural areas in that the reform of educational system can't suit the reform of fiscal system.
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