在制度经济学视角下,当前我国农村义务教育投入体制的局限性集中表现在:在改制成本的分担上,把过多的责任推脱给县级财政;在集团利益分配上,使弱势教育集团和整个教育集团的利益水平都下降。从制度安排的过程及运行实践来看,这种局限性源于我国软政权倾向下的随意行政控制。为此,应对我国的教育预算制度和财政转移支付制度等进行相应改革。 From the perspective of institutional economics, the current limitations of China’s rural compulsory education investment system focus on: the burden of restructuring costs, the excessive liability shirk the county finance; in the group distribution of benefits, the disadvantaged groups and education The interests of the entire education group are declining. From the perspective of institutional arrangements and operational practices, this limitation stems from the arbitrary administrative control under the tendency of soft power in our country. To this end, we should reform our education budget system and the fiscal transfer payment system.