我国民办学前教育经费投入与支出问题研究——基于“普惠性”目标定位的分析  

On Investment and Expenditure of Private Preschool Education Funding in China——an Analysis of Target Positioning of“Inclusive”Education

作　　者：徐长虹 徐玲[1] XU Changhong;XU Ling(School of Education,Capital Normal University,Beijing 100048,China)

机构地区：[1]首都师范大学教育学院,北京100048

出　　处：《成都师范学院学报》2023年第5期30-40,共11页Journal of Chengdu Normal University

基　　金：2022年度教育部人文社会科学重点研究基地重大项目(22JJD880004)。

摘　　要：为探究普惠性民办学前教育的经费保障问题,选取2010—2019年全国教育经费数据,对这十年间我国民办学前教育经费的投入与支出状况进行分析。结果发现:民办学前教育在经费投入方面,纵向态势较好,经费投入持续增加;而经费的横向投入相对不足,公办园与民办园差距显著;民办学前教育成本分担机制不太合理,社会力量发挥不足。民办学前教育在经费支出方面,就支出结构而言,重事业性经费而轻基建经费;就支出流向而言,从投资于“物”转向投资于“人”。总体而言,民办学前教育经费投入与支出面临着总量不足、结构失衡等问题,保教质量难以充分保障。在此基础上,提出如下建议:明确政府责任并鼓励扩大社会投入,构建合理的经费投入机制;保障学生资助支出和基建支出,优化经费支出结构。In order to explore the guarantee of inclusive private preschool education funding,the data of national education funding from 2010 to 2019 was selected to analyze the situation of the investment and expenditure of private preschool education funding in China in the past ten years.It is found that in terms of funding investment for private preschool education,the vertical trend is good with a continuous increase,while the horizontal investment is insufficient with a significant gap between public and private kindergartens.The cost-sharing mechanism of private preschool education is not quite reasonable,and the social force is insufficient.In terms of funding expenditure,the structure of expenditure is more focused on the funding of institutions than on that of infrastructure.The flow of expenditure has shifted from investing in“things”to investing in“people”.The investment and expenditure of private preschool education funding are facing the problem of insufficient total amount and structural imbalance,so it is difficult to fully guarantee the quality of care and education.On this basis,it is proposed that the government’s responsibility should be clarified and the expansion of social investment should be encouraged to build a reasonable funding investment mechanism.Students’financial aid expenditure and infrastructure expenditure should be guaranteed and the structure of funding expenditure should be optimized.

关 键 词：教育经费 学前教育 民办教育 民办学前教育 普惠性民办教育 经费保障 成本分担机制 

分 类 号：G467[文化科学—教育学]