城市免费义务教育改革路径与政府责任——对武汉市6所学校财务分析

Reform Path and Government Responsibilities of Free Compulsory Education in Urban Areas: Based on Six Key Schools’Finance in Wuhan

通过对武汉市6所重点学校财务调查,本文探讨了学校收支关系及其对免费义务教育改革的影响。结果显示,学校对非财政收入高度依赖,教师收入对学校财力高度依赖。城市免费义务教育改革路径是加大公共财政投资,建立城市义务教育经费保障机制。在此过程中,政府应当在配置、稳定和分配等方面发挥主导作用。

Based on case studies of six key schools in Wuhan,the paper analyzes school finance and its effects on the reform of free compulsory education.Results show that schools in urban areas are dependent highly on non-budgeted revenue and teachers’income are dependent highly on schools’financing abilities.Enhancing the public investment in education and establishing the sustainable mechanism of school finance are the main reform path of urban compulsory education in the future.In the meantime,the government should bear the responsibilities of allocation,stability and redistribution in the reform of free compulsory education.