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作 者:刘骥 LIU Ji(Faculty of Education,Shaanxi Normal University,Xian 710062,China)
出 处:《浙江工商大学学报》2024年第1期151-161,共11页Journal of Zhejiang Gongshang University
基 金:国家社会科学基金青年项目“就业不确定性下的精准技能培训对策研究”(CJA200256)。
摘 要:自迈入新时代以来我国民众对优质教育的需求日益增加,教育高质量发展已成为最鲜明的时代趋势,更是教育强国建设之根基。相应地,统筹推动教育更高水平与更均衡的发展对教育财政供给侧改革提出全新要求,如何有效优化教育财政资金结构、动员社会协同育人成为关键。基于国际比较视野与我国教育强国建设实际,归纳新兴创新融资模式在教育财政供给侧改革中所发挥的关键作用,梳理其理念源流,分析社会影响力债券、微型税收与收入共享契约等工具的基本框架、运转模式与运行机制,结合国际案例综述教育创新融资模式的构型特点与实践优势,提出对我国教育财政体制机制现代化的若干启示:加快教育综合性基础设施投资托底、完善教育财政顶层设计与系统督导、恪守教育公平与法律保障的底线。Since entering the new era,public demand for high-quality education has been growing,and achieving highquality development in education is an inevitable trend.Accordingly,the need for financial resources in supporting a higherquality and more-balanced education is prompting supply-side reforms in education financing.Based on the perspective of international comparison and the actual construction of Chinas education power,this paper summarizes the key role of emerging innovative financing models in the supply side reform of education finance,sorts out their conceptual origins,analyzes the basic framework,operating mode,and operating mechanism of tools such as social impact bonds,micro levy,and income-share agreements,and combines international cases to reveal the configuration characteristics and practical advantages of education innovation financing models.Several inspirations for the modernization of Chinas education finance system and mechanism are proposed:accelerating investment in comprehensive education infrastructure,improving the top-level design and systematic supervision of education finance,and adhering to the bottom line of education equity and legal protection.
关 键 词:教育融资创新 社会影响力债券 微型税收 收入共享契约 教育强国
分 类 号:G40-054[文化科学—教育学原理]
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