四川省教育财政政策分析及优化  

Analysis and Optimization of Education Fiscal Policy in Sichuan

作　　者：胡伟 余禾[2] 马法尧 饶芳 Hu Wei;Yu He;Ma Fayao;Rao Fang(Finance Department,Xihua University,Chengdu,Sichuan 610039,China;School of Management,Xihua University,Chengdu,Sichuan 610039,China;Sichuan Xihua Science and Education Assets Management and Investment Co.,Ltd,Xihua University,Chengdu,Sichuan 610039,China)

机构地区：[1]西华大学计划财务处,四川成都610039 [2]西华大学管理学院,四川成都610039 [3]四川西华科教资产经营投资有限责任公司,四川成都610039

出　　处：《西部经济管理论坛》2020年第4期67-78,共12页West Forum on Economy and Management

基　　金：2019年度四川省软科学研究计划项目“四川省教育财政政策创新研究”(2019JDR0074)。

摘　　要：高效的财政政策能有效助力教育的高质量发展,对缓解人民日益增长的对均等、充足、高质量教育需求和教育发展不平衡不充分之间的矛盾起到了举足轻重的作用。本文通过查阅文献、现场调研和数据分析,梳理了四川省根据教育发展现状和财力情况适时实施的覆盖各级各类教育的财政政策,分析了四川省教育财政政策在实施中存在的经费投入机制不够完善、财政投入不够均衡和经费监管不够高效等方面存在的问题,并针对存在的问题,提出了完善教育经费投入机制、优化教育财政投入结构和健全教育经费监管体系三个方面的政策创新与优化建议。Efficient financial policy can effectively help the high-quality development of education, and play an important role in alleviating the contradiction between the increasing demand of the people for equal, sufficient and highquality education and the unbalanced and inadequate development of education. Based on literature review, on-the-spot investigation and data analysis, this paper combs the financial policies implemented in Sichuan Province to cover all kinds of education at all levels according to the current situation of education development and financial situation, analyzes the problems existing in the implementation of the financial policies of education in Sichuan Province, such as inadequate investment mechanism, unbalanced financial investment and inefficient fund supervision, puts forward three aspects of policy innovation and optimization suggestions: improving the investment mechanism of education funds, optimizing the investment structure of education finance and improving the supervision system of education funds.

关 键 词：教育财政 财政政策 政策优化 四川省 

分 类 号：G526.7[文化科学—教育学]