中国教育财政支出的绩效评价——基于公平的视角

Performance Evaluation of Financial Resources on Education in China

中国教育事业在财政的支持下成就卓著,但同时也存在经费投入相对不足,教育事业发展欠缺公平,各级教育的城乡、地区、阶层间差异大等问题。这与中国财政分权制度的不合理和政府管理体制的不科学有关。为促进教育公平,在教育财政支出方面要加强预算约束,建立教育经费的财政保障制度;完善中央转移支付制度;深化家庭经济困难学生的财政资助体系,保护弱势群体公平地享受教育服务,通过合理配置财政资源达到维护教育公平,促进社会和谐目标的实现。

Education expenditure in China has made a performance under the support of finance. Several phenomena exist, such as the insufficiency of education expenditure, deficiency in education impartiality, education differences existing between towns, regions and all fields of different social st,4tns, which have been related to the empowerment irrationality and unscientific governmental supervision. The conclusions drawn from researches fall into such constructive approvals, such as strengthening of budget restriction, establishing the guaranteed mechanism of educational expenditure, perfecting central-transfer payment system, deepening improvement of financial aid system to the students from poyerty families, maintaining the impartiality of education service and upholding the education fairness through distributing reasonably the finance resources and achieving the social harmony.