义务教育经费省级统筹:内涵、职责与制度设计  

Provincial Coordination of Compulsory Education Expenditure:Connotation,Responsibility and System Design

作　　者：胡阳光 HU Yangguang(School of Economics and Statistics,Guangzhou University,Guangzhou 510006,China)

机构地区：[1]广州大学经济与统计学院,广州510006

出　　处：《教育学报》2024年第2期119-133,共15页Journal of Educational Studies

基　　金：国家自然科学基金面上项目“农民工随迁子女义务教育:中央与地方事权和支出责任划分研究”(71974042)、广东省哲学社会科学规划青年项目“人口流动新态势下随迁子女公共教育服务的空间生产及优质均衡路径研究”(GD24YJY05)阶段研究成果。

摘　　要：“省级统筹”义务教育经费投入体制的施行是一项加强地方政府教育财政顶层统筹设计的综合改革。当前执行结果和政策目标的分化,主要归因于省级政府对义务教育经费省级统筹的基本内涵、职责划定还未形成制度化规范。随着义务教育经费投入统筹层级上移,省级政府需要成为教育经费筹措的维护者、教育经费分配的调节者、教育经费使用的校正者,解决省域辖区外部性和消费拥挤性,满足居民偏好异质性,以省域高水平均衡的目标导向进行再分配,防范教育财政体制下的新公共管理风险,由省级政府承担起托底式和增量式的筹措责任、倾向性和均等化的分配责任、加力提效和提质增效的使用监督责任,充分发挥省级政府在义务教育经费投入过程中筹增量、统均衡、硬约束的统筹作用。Provincial coordination of compulsory education expenditure is a comprehensive reform to strengthen the planning at the top-level design of locals.The differentiation between current implementation results and policy objectives can be mainly attributed to inchoate a basic connotation with the provincial coordination and duty demarcation of provincial governments in undertaking compulsory education expenditure.With the level of overall coordination accompanying forward,the provincial government will require to be supporter of financing increment,regulator of expenditure allocation,rectifier of educational usage,solving the inter-jurisdictional spillovers and consumptive congestion,satisfying heterogeneous preference from local residents,considering provincial high-quality balance as a redistribution of goal-directed,and preventing the risk of new public management in financial system of compulsory education.Provincial governments shall assume the responsibility of financing in underpinning and incremental protection,allocating in inclined and equitable distribution,while holding accountable for supervision actual use of overall expenditure so as to enhance efficiency,quality and efficiency in compulsory education,therefore provincial governments will play full functional role in unifying equilibrium,raising incremental spending and imposing constraints on compulsory education expenditure.

关 键 词：省级统筹 省级政府 教育经费投入 义务教育财政体制 

分 类 号：G40-054[文化科学—教育学原理]