外部性视角下我国学前教育财政政策的选择  

The Choice of China's Preschool Education Fiscal Policy from the Perspective of Externality

作　　者：柏檀[1] 王水娟[1] 李芸 Tan Bai;Shuijuan Wang;Yun Li(Department of Accounting and Financial Management,Nanjing Normal University,Nanjing,Jiangsu,210097)

机构地区：[1]南京师范大学会计与财务管理系,南京210097

出　　处：《教育与经济》2018年第5期65-72,共8页Education & Economy

基　　金：全国教育科学"十三五"规划课题"我国非营利性民办园制度建设研究(BFA170056)";国家社会科学基金项目"财政性教育专项经费投入机制研究"(13BJY158);教育部人文社会科学研究规划基金项目"我国公共教育投入结构选择中的策略互动问题研究"(14YJC880079)

摘　　要：从经济学来看,政府投入学前教育的正当性来源于学前教育所带来的巨大的正外部性。正外部性的存在,导致"市场失灵",表现为学前教育的市场供给明显不足。政府投入学前教育的目的,恰在于通过对其正外部性的合理补偿,以提高学前教育的供给水平和供给质量。本文从公共外部性、社会外部性、空间外部性、代际外部性和消费外部性等五个方面,分析了学前教育的外部性特征,并从外部性的"内部化"角度,重新审视了政府在学前教育投入中的主导作用、政府投入中的公平导向、政府间投入责任的安排、对贫困幼儿的资助政策、以及财政投入方式的选择等问题。From the perspective of economics,the rationality of government’s financing in preschool education is derived from the enormous positive externality itself produces.The positive externality leads to“market failure”in the appearing as the insufficient supply of preschool education.The governmental investments on preschool education are exactly aimed at improving its supply level and quality by reasonable compensation for its positive externality.The paper analyzes the externalities of preschool education from five aspects that public externality,social externality,spatial externality,intergenerational externality,and consumption externality.Meanwhile from the perspective of internalization of externality,the paper re-examines such issues as the leading role of governmental investment,fair orientation in investment,along with responsibility arrangement among government entities and funding policy for poor children,as well as proper methods of financial investment.

关 键 词：学前教育 外部性 财政投入 政策选择 

分 类 号：F08[经济管理—政治经济学] G40-054[文化科学—教育学原理]