普惠性幼儿园公私合作(PPP)模式的教育成本分担机制  

Education Cost Sharing Mechanism of Inclusive Kindergarten by PPP Model

作　　者：张萌 ZHANG Seng(School of Mathematics and Statics,Shaanxi X.ueqian Normal University,Xi#an 710100, China)

机构地区：[1]陕西学前师范学院数学与统计学院

出　　处：《陕西学前师范学院学报》2019年第6期103-110,共8页Journal of Shaanxi Xueqian Normal University

基　　金：陕西省科技计划(软科学)一般项目(2017KRM190);陕西省教育厅科研计划重点项目(17JZ021);陕西学前师范学院科研基金重点项目(2016ZDKJ015)

摘　　要：以PPP模式优化资源配置,促进学前教育公平的关键保障因素是构建合理的教育成本分担机制,应该遵循统筹兼顾、利益共赢原则,设计成本核算方式、分担主体与比率,以及支付方式等制度安排。通过构建政府、私人、家庭的一般均衡模型,动态演绎普惠性幼儿园项目资金循环过程,并利用陕西省X市的实证数据测算保教费、财政补贴标准以及教育成本分担比率等重要变量。研究表明PPP模式能够减轻家庭的教育成本分担压力,“公建民营”与“民营公助”是教育成本分担机制的有效实施方案&由此提出建议:加快PPP模式的普惠性幼儿园发展;建立政府主导、各级财政统筹协调的学前教育经费投入保障与长效机制;明确教育成本分担类别、财政补贴方式、PPP合约期限等实施规则;多种方式拓展私人资本投资普惠性学前教育的途径。Building reasonable education cost sharing mechanisms is the key to optimize the allocation of resources and promote the pre-school education equity by PPP model. A series of regulations including cost accounting methods, sharing subjects and ratio,mode of payment should be designed according to the principle of overall consideration and win-win cooperation. A general equilibrium model of government, individual and family is builtto dynamicaly deductivefunding cycle of universality kindergarten project IThe important variables including care fee, financial subsidies standards and cost sharing ratio are estimated by the empirical data of X city, Shaanxi province. The results show education cost of households can be reduced by PPP modeland “public construct and private management of” and “private management and public assistance” are effective implementation plans of education cost sharing mechanism. The suggestions include speeding up the universal kindergarten development by PPP model, establishing long-term guarantee mechanism of governmeni leading and coordinating among financial departments,clarifying the rules such as education cost sharing category, financial subsidy mode and PPF contract duration, and supplying a variety of approaches private capital investment inclusive pre school education.

关 键 词：普惠性幼儿园 成本分担机制 PPP模式 一般均衡模型 

分 类 号：G619.2[文化科学—学前教育学]