国外义务教育财政转移支付模式:比较与启示

The Financial Transfer Payment Mode of Compulsory Education in Foreign Countries:Compare and Enlightenment

从国际发展趋势来看,转移支付制度的规范化和公式化已成为世界各国转移支付制度的突出特征,不同的转移支付模式反映了不同的教育发展阶段的教育需求和所要达成的教育目标。其中,美国模式反映了美国各州政府着力于满足学生基本需求、实现财政公平;英国模式反映了英国政府从实现教育水平公平向实现教育垂直公平的努力;澳大利亚模式反映了澳大利亚政府着力于加大教育经费投入以满足不同学生的发展需要。我国义务教育财政转移支付应该根据教育发展的需要分为义务教育财政水平公平阶段、义务教育财政垂直公平阶段和义务教育财政需求本位阶段。

From the view of international development tendency, the standardization and formulation of transfer payment system have become the prominent features of transfer payment system in various countries. By comparing with the compulsory educational financial transfer payment modes in America, Britain and Australia, we can see that different transfer payment modes have reflected different educational demands at different educational development stages and their educational objective to be achieved. American mode reflects the efforts made by state governments to meet the students＂ basic demands and realize financial equity; British mode reflects the efforts made by the British government to realize from educational level equity to educational vertical equity; Australian mode reflects the efforts made by the Australian government to realize educational budget investment in order to meet the different development demands of different students. Chinese compulsory educational financial transfer payment should be divided into the stage of compulsory educational financial level equity, the stage of compulsory educational vertical equity and the based stage of compulsory educational financial demand according to the demand of educational development.