税费改革后,随着农村教育费附加、教育集资被取消,农村义务教育投入的基本格局发生了变化。原有的问题,如义务教育经费不足,不能适应当前义务教育发展需要;教育转移支付资金管理不够规范;事权与财权相脱节,农村教育现代化进度缓慢;教师经济地位依然不高,教师补充不足;学生辍学 After the tax and fee reform, the basic pattern of investment in rural compulsory education has changed as rural education surcharges and education fund-raising have been abolished. The existing problems, such as the lack of funding for compulsory education, can not meet the needs of the current development of compulsory education; the management of education transfer payment funds is not standardized; the power of ownership is out of line with financial power; the progress of rural education modernization is slow; the economic status of teachers is still low, and teachers are not adequately supplemented; Students drop out of school