教育分权是20世纪80年代以来世界各国教育改革的重要趋势，我国也进行了教育领域的分权改革，从过去中央集中管理教育到部分权力下放给地方，有了一定的成效。但随着社会经济的迅速发展，科学技术的深刻变革，信息网络技术的广泛应用，国家、社会和学生、家长都对学校教育规模、结构和质量提出了新的要求。县级教育行政机构作为直接管理学校的政府部门，其职责的履行情况直接并且广泛的影响着区域内学校管理状况和教育教学水平。由于目前政府与教育系统、教育行政机构与学校之间权责存在不够明确和协调的地方，县级教育行政机构和学校在工作中都存在不少的问题和困境。本研究采用文献法、问卷法和访谈法，通过对现有研究的文献梳理,以及对学校管理者与教育行政机构官员的调查，认为当前县级教育行政机构的职责存在一些问题：学校自主权不能满足学校发展需要；县级教育行政机构的权责不对应；县级教育行政机构对学校管理过细；对学校的评价不能鼓励学校特色发展；对学校的检查和督导制度可行性不足。从公民法制意识淡薄、教育政绩观错误、教育观念狭隘、法律制度不健全、教育管理体系封闭、教育评价标准单一等方面分析了存在这些问题的原因。县级教育行政机构职责重构的目的是贯彻国家教育方针、践行现代教育理念、建设现代学校制度。县级教育行政机构职责重构的依据是政府职能转变和教育责任转移带来的县级教育行政职能的转变，以及学校为实现多元功能的自主权的落实，借鉴美国、英国、新西兰、瑞典、法国、日本等国家和我国部分地区教育分权的改革实践，本研究认为分权背景下县级教育行政机构的职责是调控教师的规模与结构，稳定教师队伍；加强教师培训，提高教师质量；加强校长与干部教师队伍建设，规范学校管理；改革经费分配制度，让学校拥有经费使用权；设置教育质量标准，下放课程权；减少干预，强化对学校自主权的监督；加强调查研究与信息服务，支持学校发展；深化教育教学研究，服务于教育教学。实现县级教育行政机构职责重构需要完善法律法规、科学决策管理，促进教育行政组织及其人员专业化，加强学校组织建设和教育社会组织发展，推进校长专业化和教师专业化，加强对学校的信息服务和监督管理。

Since the 1980s, education decentralization is a vital trend for education reform all over the world. China has also carried decentralization reform in the field of education, and it achieved certain successes, from the centralized management in the past to the part devolution for local governments now. However, with the rapid development of society and economy, the profound changes of science and technology and the extensive widespread application of information network technology, the state, society, students and parents all propose new requirements for school size, structure and quality.As a government department directly managing schools, the performance of the responsibilities of the county-level educational administration plays direct and wide-ranging impact on the regional school management condition and teaching level. However, there are some ambiguities and inconsistencies between the government and education system and some difficulties and dilemmas in the work of county-level educational administration and schools. Using the method of documents analysis, questionnaires, interviews and surveys for school administrators and educational administration officials, the present study suggests that there are some responsibility problems among the county-level educational administration: 1) school autonomy can not meet the requirement of development; 2) the powers of county-level educational administration do not match the responsibility; 3) the ways that county-level educational administrative institutions manage schools are meticulous; 4) the evaluation of schools can not encourage the development of school characteristics; and 5) the systems of school inspection and supervision lack of feasibility. This study analyzed these problems from the following aspects: the weak civil legal consciousness, the wrong educational performance concept, the narrow concept of education, the imperfect legal system, the enclosed education management system and the single education evaluation criteria.The purpose of the reconstruction of the responsibilities of county-level educational administration is to implement national education policy, practice modern educational idea and build the modern school system. The basis of the reconstruction of the responsibilities of county-level educational administration is the changes in the functions of county-level educational administration brought by the transformation of government functions and responsibility for education, and the implementation of school autonomy to achieve multiple functions. Referenced to the experiences of the United States, Britain, New Zealand, Sweden, France, Japan and other countries and some regions of China's reform of education decentralization, the study considers that the responsibilities of county-level educational administration under the background of education decentralization is to 1) control the size and structure of teachers, maintain the stability of teachers; 2) strengthen teacher training, improve teacher quality; 3) strengthen team building of principals and the cadres of teachers, standardize school management; 4) reform the system of allocation of funds in order to give school rights to use the funds; 5) set the quality standards of education, delegate the course rights; 6) reduce the intervention, and strengthen the supervision of school autonomy; 7) strengthen research and information services to support school development; and 8) deepen the educational research, and serve the education and teaching. To achieve the reconstruction of the responsibilities of county-level educational administration need to 1) improve laws and regulations, scientific decision-making management, 2) promote the specialty of educational administrative organizations and their personnel, 3) strengthen the building of schools and the development of education social organizations, 4) promote the professional development of principals and teachers, and 5) strengthen school information service and supervision and management.