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作 者:朱永兴 ZHU Yongxing(Chinese Academy of Fiscal Sciences,Beijing 100142,China)
出 处:《城市学刊》2024年第6期43-51,共9页Journal of Urban Studies
基 金:国家社会科学基金项目(19BJY217)。
摘 要:普惠性学前教育供给是重大民生问题之一,关系到人口高质量发展和人力资本积累。在地方财政收支矛盾、PPP监管机制创新的背景下,探索如何优化普惠性学前教育PPP供给方式显得尤为重要。系统梳理和对比分析了历史脉络、成本收益、合作方式等方面,明确了普惠性学前教育PPP供给方式创新应坚持的原则和方向。研究表明:民办公助、公建私营、特许经营、补助补贴、托管服务和购买服务等6种合作方式在成本分担、使用者付费原则、移交可行性、国有资产盘活、师资干预等方面存在异质性,需要根据学前教育发展现状以及各地区的金融、财税和市场监管水平进行差异化选择。政策建议:明确政府责任,鼓励社会资本;科学核算成本,公平分配收益;优化合作方式,完善政府监督。The supply of inclusive preschool education is a major livelihood issue,which is related to the high-quality development of the population and the accumulation of human capital.Against the backdrop of local fiscal revenue and expenditure contradictions and innovative PPP regulatory mechanisms,it is crucial to explore the optimization of PPP supply methods for inclusive preschool education.Through a systematic review and comparative analysis of historical context,cost-benefit analysis,and cooperation methods,the principles and directions that should be adhered to in the innovation of PPP supply mode for inclusive preschool education have been clarified.Research has shown heterogeneity in the profit composition,user payment principle,feasibility of transfer,activation of state-owned assets,and teacher intervention among the six cooperation modes of public-private assistance,public-private construction,franchise operation,subsidy,custody services,and purchase services.Differentiated choices need to be made based on the current development status of preschool education and the level of financial,fiscal,and market supervision in various regions.Based on the above analysis,the following policy recommendations are proposed:first,clarifying government responsibilities and encouraging social capital;second,making scientific cost accounting and fair distribution of benefits;third,optimizing cooperation methods and improving government supervision.
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