论我国学前教育财政投入体制的改革创新——基于广州市123所幼儿园政府财政投入的实证研究  

Reform and Innovation of the Financial Investment System for Preschool Education in China:Based on the Empirical Research of Government Financial Investment for 123 Kindergartens in Guangzhou

作　　者：刘霞 LIU Xia(The Research Department of Educational Development, the Institute of Educational Research of Guangzhou, Guangzhou, Guangdong, 510030, P.R.China)

机构地区：[1]广州市教育研究院教育发展研究室

出　　处：《广东第二师范学院学报》2020年第1期25-35,共11页Journal of Guangdong University of Education

基　　金：2018年度国家社会科学基金重点项目“我国普惠性学前教育公共服务体系建设的路径和机制研究”(18ZDA336)

摘　　要：完善的投入体制是办好学前教育的重要支撑与保障。基于广州市123所幼儿园政府财政投入实证数据的研究发现:政府对幼儿园生均财政拨款差异较大,且在大多数幼儿园中的生均拨款数偏低,政府生均拨款在不同类型幼儿园存在显著性差异;政府在不同幼儿园办园成本中的分担比例差异较大,且在大多数幼儿园办园成本中的分担比例偏低,不同类型幼儿园办园成本中的政府分担比例存在显著性差异;不同类型幼儿园办园成本中家庭分担比例差异较大,且家庭分担比例高的幼儿园偏多,不同类型幼儿园办园成本中的家庭分担比例存在显著性差异。对当前学前教育财政投入体制进行创新改革,就必须明确规定学前教育财政投入占比,落实政府投入为主的投入体制;要平等对待所有普惠性幼儿园,探索建立普惠性学前教育财政投入体制;要优先建设非营利制度,深入改革普惠性民办幼儿园财政投入及监管体制。A sound investment system is an important support and guarantee for preschool education.Based on the empirical data of government financial investment in 123 kindergartens,it is found that there is a large difference in appropriation per child between different kindergartens,and the average appropriation is low.There are significant differences in appropriation per child among different types of kindergartens.The proportion of government's share in the cost of running kindergartens in different kindergartens varies greatly,and it is generally low.There are significant differences in the proportion of government's share in different types of kindergartens.The proportion of family's share in the cost of running kindergartens in different kindergartens varies greatly,and it is high in most cases.There are significant differences in the proportion of family's share in different types of kindergartens.To carry out the innovation and reform of financial investment system for preschool education,the proportion of financial investment for preschool education should be clearly stipulated and government should be the dominant investor of investment system.All the universally beneficial kindergartens equally should be treated equally and the establishment of the financial investment system for it should be explored.Priority should be given to the construction of a non-profit system and the in-depth reform of the financial investment and supervision system for universally beneficial kindergartens.

关 键 词：学前教育 财政投入 体制 改革 

分 类 号：G610[文化科学—学前教育学]