我国县域教育经费管理体制与机制改革研究  

A Research on Reform of Educational Expenditure Management System and Mechanism in Chinese Counties

作　　者：廖其发[1] 

机构地区：[1]西南大学教育学部,重庆400715

出　　处：《西南大学学报（社会科学版）》2015年第5期71-80,共10页Journal of Southwest University(Social Sciences Edition)

基　　金：全国教育科学"十一五"规划2009年度教育部重点课题"我国西部农村教育综合改革试验区有效模式研究"(DGA090151);项目负责人:廖其发

摘　　要：我国县域教育经费管理方面存在体制不顺、运行机制有缺陷、管理条件和手段有待改善等问题,需要进一步研究解决。要解决这些问题,需要遵循我国教育改革与发展的基本价值准则和财经管理的基本原则,进一步理顺与县域教育经费管理相关的体制特别是各方面的责任主体之间的责、权关系。在此基础上,县域教育经费的管理机制实行收支分开、严密规范、透明灵活的改革思路。在教育经费投入或收入方面的管理,实行总额控制、切块包干、分级负责、区别投入的机制。在经费使用或支出方面的管理,实行项目审批、精细预算、过程规范、全程监督、留有余地、随机调控的机制。在保障条件方面,实行法规明晰、机构专责、人员精干、手段现代的机制。There are problems of insufficient management system,inadequate operating mechanism and inappropriate management conditions and measures in the educational expenditure management in Chinese counties.To address these problems,we should follow the basic value principles of Chinese educational reform and development as well as the basic principles of financial management and set the proper responsibility and rights between different parties involved in expenditure management system.On such a basis,reform should be carried out with the principles of separating income and payment,setting strict regulations and making all procedures transparent.In specific management of input and income,it is suggested to practice such mechanism as controlling totals,contracting individual parts,grading responsibilities,differentiating inputs.In the management of expenses and payment,it is necessary to practice such mechanism as project examination and approval,detailed budget,process specification,whole course supervision,space reservation,and random adjustment.In terms of supporting conditions,it is necessary to build clarified laws and regulations,specialized organizations,competent personnel,and modernized facilities.

关 键 词：县域 教育经费 管理体制 管理机制 改革 

分 类 号：G467[文化科学—教育学]