近年來，中國大陸積極地以財政資金支持農村建設，並擬增加公共事業 中人力資源項目的財政投入，以提高農民的素質、健康狀態及社會保障。規 畫頒佈一段時間後，只見執政當局在國家財政支出的項目中，設立了農村義 務教育經費保障機制，同為人力資源項目的醫療改革及社會保障，遲遲未見 經費保障機制的設立。為何大陸優先設立農村義務教育經費保障機制？合理 性如何？對此問題，本文從義務教育公共財貨的屬性為出發點，運用外部性 理論、人力資本理論，並結合當時的政經環境及社會結構進行了分析。 中國大陸以增加政府財政投入並建立法定經費保障機制的做法，無非是 希望以充足、穩定的財政經費，支持農村義務教育的發展。新機制的具體做 法為何？有何創新之處？其做法是否可能解決過去發展的困境？將會面臨那 些問題？是本文探討的另一個問題。

In recent years, China has aggressively invested in its rural sector, and one focus was placed on improving human capital, such as compulsory education, health care, and social welfare in order to improve the peasants’ quality of life. Nevertheless, it was observed that only the financial support mechanism of compulsory education was set up, while the other two were not initiated. Why did the Chinese government put priority on rural compulsory education and postpone the other two? This paper aims at exploring this question by employing theories of public goods, externality and human capital to examine its rationale. China is not only allocating sufficient financial fund for the rural compulsory education but also setting up the financial support mechanism with a goal of stable development in its rural compulsory education. What are the details of the new mechanism? What is new about it? Will it correct past problems? What are the new problems the new mechanism will face? This paper will also attempt to answer these questions.