This essay is aimed at putting forward a reference for the finance reform of national compulsory education, by doing a research on the current operation situations, the background and the tendency of the finance reform of the western areas of our country, and by learning from the experience of the finance reform of compulsory education in western countries. In this essay, analysis of relevant files and documents is included. And lots of relevant files, materials (periods, essays, research report, newspaper, laws and regulations, publications of the government etc) are read, sorted and analyzed. In order to get information beyond documents discussion, interview of scholars and civil servants of the finance reform field is also arranged. The research conclusion is of the following: The aspect of the background of finance reform in western rural areas of China 1.Public education resources division between different education levels is of irrationality. 2.Inadequate input of educational finance. The gap of finance expenditure can not be filled. 3.Education finance in rural areas. The local government can not fulfill their commitments. 4.Problems in schools of compulsory education phase. Salaries of teachers are unpaid or delayed, and the quality of teachers is low to the extent of seriousness. 5.General financial shift payment will be hindrance for the realization of education fairness. 6.The normative financial shift payment system in western rural areas has not been established. The aspect of finance reform trend in western rural areas in China 1. The system reform of county government as the subject of education investor 2. Multiplication of the subjects of school-establishment and education investor is controversial. 3. Legislate for the operation of education finance. 4. Totally charge-free compulsory education in rural areas. As the conclusion under the research, suggestions on the finance reform of compulsory education in the western rural areas of China are put forward. Key words: Western Areas, Compulsory Education, Education Finance

本研究的目的在於探究我國西部地區農村義務教育財政體制的運作現狀，改革背景，以及改革趨勢，並借鑒其他國家改革的經驗，作為我國西部農村義務教育財政體制改革的參考。本研究探用文件及文獻分析法，收集相關文件和資料，包括期刊，論文，研究報告，報章，法令規章，政府出版物等，進行文獻之閱讀，整理，歸納以及分析，並為獲得文獻探討無法深入取得的資料，採用調查研究法，對與教育財政領域相關的學者和教育行政機關人員，進行半結構式的訪談。其有關研究結論如下: 我國西部地區農村義務教育財政改革背景方面: 1：我國公共教育資源在各級教育之間的分配不合理 2：義務教育經費投入不足以解決巨大的財政缺口 3：西部農村義務教育財政政府分擔主體的重心過低 4：西部地區農村義務教育素質低落 5 : 一般性財政轉移支付不利于義務教育公平的實現 6 : 西部地區農村義務教育財政轉移支付制度尙未建立 我國西部地區農村義務教育財政改革方向方面: 1 : 以縣級政府作爲投資主體的體制改革 2 : 辦學主體和投資主體的多元化備受爭議 3 : 義務教育財政運行機制法治化 4 : 農村地區全部實行免費義務教育 最後，本研究依據研究結論，提出我國西部地區農村義務教育財政改革之建議。 關鍵詞：西部地區，義務教育，教育財政