摘要
为了加快推进教育强国战略的施行,国家越来越重视教育事业的发展。近年来,我国教育财政支出的总体规模不断扩大,但是教育发展依然存在不均衡不充分的状况。在部分经济欠发达地区,教育生均财政支出相对不足,与经济发达地区相比教育资源配置也存在差距,学校师生比有待降低。在教育层级方面,充分发挥基础教育的正外部性影响,提高基础教育的财政支出金额。因此应从多个角度对教育财政支出绩效路径进行优化,继续扩大教育财政支出规模,提高各地区教育资源发展水平,加强教育财政资金管理,完善国家教育政策,促进教育均衡发展,满足大众对公平和高质量教育的期待。
In order to accelerate the implementation of the strategy of strengthening the country through education,the state has paid more and more attention to the development of education.In recent years,the overall scale of China’s education fiscal expenditure has been expanding,but the development of education is still unbalanced and insufficient.In some economically underdeveloped areas,the fiscal expenditure per student is relatively insufficient.Compared with economically developed areas,there is also a gap in the allocation of educational resources,and the school teacher-student ratio needs to be reduced.In terms of education level,it should be done to give full play to the external positive impact of basic education and increase the amount of fiscal expenditure.Therefore,we should optimize the performance path of fiscal expenditure from multiple angles,continue to expand the scale of expenditure,improve the development level of local educational resources,strengthen the management of educational funds,improve the national education policy,promote the balanced development of education,and meet the public’s expectations for fair and high-quality education.
作者
张航宁
王凤飞
张旭涛
ZHANG Hang-ning;WANG Feng-fei;ZHANG Xu-tao(School of Accounting,Hebei University of Economics and Business,Shijiazhuang Hebei 050061,China;The Central Office,Hebei University of Economics and Business,Shijiazhuang Hebei 050061,China)
出处
《菏泽学院学报》
2021年第6期71-76,共6页
Journal of Heze University
基金
2021年河北省社会科学基金年度项目(HB21YJ026)。
关键词
教育强国
教育财政支出
绩效评价
路径选择
strengthening the country through education
educational fiscal expenditure
performance evaluation
path options
