政府收支分类改革对财政性教育经费投入与评价的影响

How the Categorization Reform of Government Income and Expense Influence on Financial Investment and Assessment for Education

本文立足于政府收支分类改革前后的比较,从财政性教育经费的来源渠道与预算安排形式,论述了政府收支分类改革对财政性教育经费投入模式所带来的影响;从教育经费“法定增长”指标的考核办法与财政性教育经费占GDP的变化,论述了政府收支分类改革对财政性教育经费评价体系所带来的影响。

This article, based on the categorizations comparison before and after the reform, deals with the source of education fund, budget form as well as the influence that the reform has had on the financial investment for education. Other problems such as the testing method to increase quota of education fund, the different rates that education fund has in GDP and the influence that the categorization reform has on assessment system of education fund are also discussed.