“后4%时代”我国的公共教育财政制度研究  

Post-4% Era-A Research on Public Financial System for Education in China

作　　者：张学敏[1] 兰正彦[1] 

机构地区：[1]西南大学,重庆400715

出　　处：《国家教育行政学院学报》2014年第4期19-26,共8页Journal of National Academy of Education Administration

摘　　要：2012年我国财政性教育经费占GDP的4.28%,这标志教育事业发展步入了后4%时代,但仍面临教育经费总量不足且使用效率不高的问题,解决的关键是完善公共教育财政制度。根据制度改革的方向和综合改革的需要,可从完善筹融、理财、分配、拨付、监管等制度入手。以筹融保持经费总量并优化来源结构;以理财实现教育经费持续增长;以分配提高社会总资源在教育领域的配置效率;以拨付确保经费在教育内部的使用效率;以监管对筹融和理财过程中各主体的行为进行规范,对分配和拨付过程中经费的低效与浪费问题进行评估并问责。In 2012, China spent 4.28%of GDP for financial educational funds which is marked that the educational finance was stepped into Post-4%era. But China was still stuck in predicaments of the shortage of total educational funds and low funds utilization. The key to solve these problems is improving the educational public financial system. Based on the orientation of institutional reform and the demands of the comprehensive reform, the public financial system for education should be structure by five parts to solve these problems. Specifically, there are Crowd-funding, Funds Management, Funds Allocation, Funds Appropriation and Funds Supervision. Crowd-funding was taken to maintain the total funds and optimize the sources structure. Funds Management was taken to achieve the goal that is keeping the educational funds sustainable growing. Funds Allocation was taken to raise the allocative efficiency of social total resources on the educational field. Funds Appropriation was taken to ensure the use efficiency of funds on the internal educational field. Funds Supervision was taken to standardize the act of participants in the progress of Crow-funding. It also could estimate and account responsibility on issues of the low-efficiency and wasting in the progress of funds allocation and appropriation.

关 键 词：“后4%”时代 公共教育财政制度 教育经费管理 

分 类 号：G40-054[文化科学—教育学原理]