摘要
我国当前公共教育财政支出领域中,存在各级教育在事业费支出与基本建设费支出上比例失衡,城乡基础教育生均支出差距持续扩大,特殊教育支出比例过低等问题。这些问题产生的原因在于我国公共教育财政支出制度缺乏理念的指引,没有充分发挥预算、转移支付制度均衡教育发展的功能。因此,我国公共教育应将底线公平作为目标,将公共教育财政收支纳入预算管理,实现教育预算的公共性与公平性;同时,还应创新转移支付工具,增加对特殊教育的支出力度,建立公共教育财政转移支付检测指标体系。
Nowadays there are several problems existing in the public educational fiscal expenditure field,which includes the ratio imbalance between the educational operation expense and capital construction expenditure in public educational fiscal expenditure,the gap on the per-student expenditure between urban and rural basic education continues to expand,and the low expenditure ratio on special education. The reason lies in the lack of the concept to guide the public educational fiscal expenditure. Furthermore,the budget and the transfer payment system did not play the part to balance the educational development. Therefore,the baseline equity should be taken as the target in the public education in China. The fiscal revenue and expenditure of public education should be brought into the budget management. At the same time,we should make innovations in the transfer payment instruments,increase the expense on the special education. We should also establish public educational fiscal transfer payment system testing indicators.
作者
刘畅
LIU Chang(Liaoning University, Shenyang Liaoning 110036)
出处
《现代教育管理》
CSSCI
北大核心
2016年第9期47-52,共6页
Modern Education Management
基金
全国教育科学规划2011年度单位资助教育部规划课题"公共教育财政适应国家财政体制改革与法律化研究"(FFB110011)
关键词
公共教育
教育财政
财政支出
public education
educational finance
fiscal expenditure
