学前教育非税收入管理研究——以昆明市为例  

Research on Non-tax income Management of Preschool Education——Taking Kunming City as an example

作　　者：张格彬 ZHANG Ge-bin(School of Accounting,School of Economics,Yunnan University,Kunming 650500,China)

机构地区：[1]云南大学经济学院会计学院,昆明650500

出　　处：《经济研究导刊》2019年第2期105-106,共2页Economic Research Guide

基　　金：云南大学经济学院会计学院学生科研项目资助计划"政府非税收入研究专项"资助

摘　　要："幼有所育"是十九大在强调优先发展教育事业背景下首次提出的重要目标和方向。从2015—2017年昆明市P区公办学前教育收入的详细统计中发现,昆明市政府对学前教育投入严重不足。伴随着昆明市非税收入总额以及教育类非税收入总额稳定且不断增长的趋势,解决学前教育投入不足问题有了新的契机和方法。根据学前教育发达国家的先进经验,以捐赠、土地租用金、土地出让金、彩票、债券等非税收入用于学前教育经费是切实可行的。You You Suo Yu is the first important goal and direction put forward by the Nineteenth National Congress of the People’s Republic of China under the background of giving priority to the development of education. From the detailed statistics of public preschool education income in P District of Kunming City from 2015 to 2017,it is found that the Kunming Municipal Government has a serious shortage of investment in preschool education. With the trend that the total non-tax income of Kunming and the non-tax income of education are stable and increasing,there is a new opportunity and method to solve the problem of insufficient investment in preschool education. According to the advanced experience of the developed countries of preschool education,it is feasible to use non-tax income such as donation,land lease,land transfer,lottery,bonds and so on.

关 键 词：学前教育成本分担 非税收入 土地出让金计提 教育彩票 教育债券 

分 类 号：F812.4[经济管理—财政学]