我国学前公共财政投入政策的突破创新及未来展望——基于生均财政拨款制度和生均补助制度的分析  

Breakthrough Innovation and Future Prospects of Public Financial Investment Policies for Early Childhood Education in China:Analysis on the Per-Child Financial Appropriation and Subsidy System

作　　者：庞丽娟[1] Lijuan Pang(Faculty of Education,Beijing Normal University,Beijing 100875)

机构地区：[1]北京师范大学教育学部,北京100875

出　　处：《教育与经济》2022年第3期3-8,24,共7页Education & Economy

基　　金：中宣部等文化名家暨“四个一批”人才工程项目。

摘　　要：在新形势下,加快构建普及普惠并有质量的学前教育公共服务体系是我国学前教育发展的重要战略目标。财政投入机制是其中的核心与关键,而建立公办园、公办性质园生均财政拨款制度和普惠性民办园生均补助制度成为新时期我国建立健全普惠性学前教育保障机制的重要突破之举。本研究对我国29个省份公办园的生均财政拨款制度、22个省份普惠性民办园的生均补助制度进行了深入研究,发现当前我国普惠性幼儿园生均财政拨款和生均补助制度已普遍初步建立,明确了生均财政拨款或补助标准、主要保障的责任主体层级和使用范围,这是我国公共教育财政投入政策的重要突破。并进一步提出了未来改革完善我国普惠性学前教育财政保障机制的思考与展望,以期为更好推动普惠性学前教育的健康可持续发展提供重要制度保障。Under the new situation,promoting the establishment of popularized,inclusive and higher quality early childhood education public service system is an important strategic goal in China.Constructing the per-child financial appropriation system for public and public-nature kindergartens,and per-child subsidy system for inclusive private kindergartens will become an important breakthrough for China to refine the guarantee mechanism for the inclusive early childhood education.Based on the study of the per-child financial appropriation system for public kindergartens from 29 provinces and per-child subsidy system for inclusive private kindergartens from 22 provinces,this paper finds out that per-child financial appropriation and subsidy systems for inclusive kindergartens have been preliminarily established,andth at the financial appropriation and subsidy standards,major responsibility subject levels and the scope of fund using have been clarified,which are important breakthroughs of China’s public education financial investment policies.Furthermore,this paper puts forward thoughts and prospects for future reform on the financial guarantee mechanism of the inclusive early childhood education in order to promote the healthy and sustainable development of early childhood education in China.

关 键 词：普惠性学前教育保障机制 生均财政拨款制度 生均补助制度 未来展望 

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