发展公平而有质量的义务教育需要多少财政投入——以B县和W县小学为案例的研究  

How Much Financial Investment is Needed to Develop Fair and Quality Compulsory Education?——A Case Study of Elementary Schools in County B and County W

作　　者：李祥云[1] 童泽峰 Li Xiangyun;Tong Zefeng(School of Public Finance and Taxation,Zhongnan University of Economics and Law)

机构地区：[1]中南财经政法大学财政税务学院

出　　处：《宏观质量研究》2022年第4期118-128,共11页Journal of Macro-quality Research

基　　金：国家社会科学基金“十三五”规划2018年度教育学一般课题(BFA180060)的阶段性研究成果。

摘　　要：落实党的十九大提出的“努力让每个孩子享有公平而有质量的教育”要求,就义务教育而言,必须解决两个关键问题:一是明确界定“公平而有质量的义务教育”的含义,并确立其应达到的质量标准;二是测算每所学校达到设定的质量标准所需财政支出水平。借鉴美国“充足性教育”的含义,将“公平而有质量的义务教育”界定为使每一名学生达到一定的成绩标准,该标准要能使每一名学生日后可以拥有平等接触最高层次教育和就业的机会。在此基础上,采用调查县教研室设定的成绩标准,运用成本函数模型对小学达到设定成绩标准所需财政支出水平进行测算。结果表明,不同环境的学校实现公平而有质量的义务教育所需的财政支出水平不同,具体表现为学校环境条件越差,所需财政支出水平越高。本研究的政策意义在于,资源配置均等无法实现公平而有质量的义务教育,需要根据学校差异对其生均财政拨款标准进行调整。To meet the requirements set by the 19 th National Congress of the Communist Party of China that‘Efforts must be made to enable every child to enjoy fair and quality education’,in the field of compulsory education,two key issues must be addressed.The first is to clearly define the meaning of‘fair and quality compulsory education’and to establish the quality standards to be met.The second is to measure the level of financial expenditure required for each school to satisfy the set quality standards.This paper draws on the meaning of‘adequacy education’in the United States,and defines‘fair and quality compulsory education’as allowing every student to reach a certain quality standard.The quality standard should enable every student to have equal access to the highest possible level of education and employment opportunities in the future.On this basis,this paper adopts the quality standards set by the Teaching and Research Offices in the survey counties,and uses the cost function model to measure the level of financial expenditure required for rural primary schools to reach the set quality standards.The results show that schools in different environments require different levels of financial expenditure to achieve fair and quality compulsory education.The specific manifestation is that the worse the school environmental conditions are,the higher the level of financial expenditures is required.In addition,equal resource allocation cannot bring about fair and high quality compulsory education,and the per-student financial appropriation standard needs to be adjusted according to school differences.

关 键 词：义务教育 质量公平 财政支出 测算 

分 类 号：F812.45[经济管理—财政学] G522.3[文化科学—教育学]