美国充足性教育经费的确定及对我国的启示  

Determining the Adequate Education Funds in the U.S and Its Implications for China

作　　者：王水娟[1] 柏檀[1] 

机构地区：[1]南京师范大学会计与财务管理系,江苏南京210097

出　　处：《教育理论与实践》2013年第1期20-23,共4页Theory and Practice of Education

基　　金：江苏省高校哲学社会科学基金<江苏省基础教育学校公用经费充足性研究>(基金编号:09SID880041);教育部哲学社会科学重大招标课题<学前教育体制与机制改革研究>(课题编号:21010zdz0035);江苏省教育科学"十二五"规划青年专项重点资助课题<江苏省学前教育成本分担机制研究>(课题编号:C-a/2011/01/05);江苏省教育科学"十二五"规划重点资助课题(课题编号:B-a/2011/01/024)的阶段性研究成果

摘　　要：目前,关于美国充足性教育经费确定方法的研究主要有平均支出研究、资源成本研究和统计建模研究,这三种研究方法各有利弊。我国基础教育已经处于较高的财政支持水平,在基础教育财政改革中适度关注充足性已经拥有其现实基础。借鉴美国充足性教育经费的研究基础,我国基础教育充足性研究路径至少应包括以下步骤:转变理念,政府对教育经费的投入决策需在科学预测的基础上进行;探寻包括证据法、成本函数法在内的多种测量充足性教育经费水平的方法在中国的适用性及各自需要的不同数据与优缺点;有意识地逐步完善建立我国义务教育等不同教育阶段的教育数据系统,为科学的教育经费财政拨款公式的设立提供数据基础。At the present time, researches into the methods determining the adequate education in the U.S are mainly classified into the average spending research, resource cost research and statistical modeling research. The three research methods have both their advantages and disadvantages. The basic education in China is already at the higher level of financial support, so there is already a solid actual foundation for the moderate attention to the adequacy in the financial reform of basic education. Drawing on the adequate education funds research in the U.S, our research into the adequate basic education funds can at/ease follow the following steps： ideas should be changed and government＇ s decision-making about the investment into education should be based on the scientific prediction; we need to explore the applicability of various methods in China including the law of evidence and cost function method as well as different data required, and their advantages and disadvantages; we should consciously and gradually perfect the education data system of compulsory education to provide data basis for the establishment of scientific financial allocation of education funding formula.

关 键 词：美国 充足性教育经费 教育经费确定方法 

分 类 号：G40-054[文化科学—教育学原理]