摘要
构建政府主导、政府与家庭共同分担的长效投入机制是保障学前教育公益性与长期发展的关键。政府究竟应该承担多大比例的学前教育成本、各级政府间应如何进行分担是目前学前教育财政领域亟待解决的问题。本研究借鉴美国大专院校行政事务官员理事会提出的NACUBO学生成本计量方法与发达国家学前教育成本分担经验,利用问卷调查法与专家判断法,考虑目前我国学前教育财务制度能够提供的信息,设计普惠性学前教育成本指标体系,结合经济发展水平、人口规模等因素,确定我国政府应分担的合理比例以及各级政府间学前教育支出责任的划分模式,并以实地调研的H省J县为典型案例,验证了分担方案实施的可行性,以期在现行学前教育会计核算制度下,尝试提供一种可操作的地区学前教育成本测算方法和成本分担方案。
Building of long-term input mechanism dominated by government and supported by both government and family is key to ensuring the public welfare and protracted nature of preschool education. At present, what percentage of cost in preschool education the government should undertake and how govern- ments at all levels share the cost are urgent problems to be solved in the fiscal field of preschool education. The study uses NACUBO student cost measurement method proposed by Council of executive officers in American universities and colleges and cost sharing experience in preschool education in developed countries for reference. Questionnaire method and expert judgment method are employed. Accessibility of information about current financial system in preschool education is considered. Based on these, inclusive index system of preschool education cost is designed. With economic development level, population scale and other factors considered, this study sets rational allocation proportion of preschool education cost undertook by government. Grounded in these, this study puts forth partition mode of expenditure responsibilities in preschool education undertook by governments at all levels. The typical case of spot investigation in J County of H Province proved the feasibility of the implementing scheme. The study aims to provide workable cost accounting method and cost sharing scheme in regional preschool education under the current preschool education accounting system.
作者
徐晓
Xiao Xu(Finance ＆ Taxation School, Henan University of Economics and Law, Zhengzhou 450046 Chin)
出处
《学前教育研究》
CSSCI
北大核心
2018年第7期3-12,共10页
Studies in Early Childhood Education
基金
国家社会科学基金教育学"十二五"规划项目"中国教育对经济增长的贡献及测度研究"(批准号:CFA150150)
关键词
学前教育成本
教育成本分担
政府支出责任
cost of preschool education
education cost sharing
expenditure responsibility of the government
