论义务教育财政责任

On the Fiscal Responsibility for Compulsory Education

本文认为,我国公共财政体制的逐步建立为界定和落实义务教育财政责任提供了政策依据。文章提出,义务教育是“纯公共产品,”政府应承担义务教育完全的财政责任;义务教育财政责任在政府间的分工应是分权与集权的有效统一,既要考虑效率,又要保证公平和整体利益。就北京市而言,落实义务教育财政责任的关键在于明确市、区两级财政对义务教育的共同责任,加大北京市本级财政对义务教育的投入。

The author argues that, in terms of policy, the establishment of China＇s public financial system laid the foundation for identifying and implementing the fiscal responsibility for compulsory education. Because compulsory education is a kind of ＂pure public product＂, the government should completely bear the fiscal responsibility for it. We should integrate centralization with decentralization in labor-division among governments in different levels to realize a balanced development of compulsory education. The key for Beijing municipal government to implement the fiscal responsibility for compulsory education is to clarify the common responsibilities of city and local finance, and the municipal government should increase investment in compulsory education.