美国公共基础教育财政的分配模式

Allocation Modes of Public Primary and Secondary Education Finance in the US

美国公共基础教育实行联邦政府、州政府和地方三级财政制度,其分配模式表现为:联邦政府对公共基础教育实行一般补助、整批补助和分项补助;州政府对公共基础教育实行基准额补助、等额补助、均等化补助和专项拨款;地方政府通过财产税对本地公共基础教育提供经费最终保障。这一模式体现了公平原则、充足原则和自由原则。借鉴美国公共基础教育财政分配模式,我国义务教育财政可采用中央政府负责一级统筹、省级政府负责二级统筹、县级政府负责保底的分配模式。

A federal, state and local governments three-level fiscal system has been implementing in the US. Federal government support K-12 education with general, batch and clausal subsidies, state governments with foundation, flat grant, equalization and special programs, and local governments offer property taxes to ensure local K-12 education funding. Principles of equity, efficiency and freedom have been told in this allocation mode. A fund allocation mode of central government responsible for primary fund arrangements, provincial governments for the secondary and county governments for the guarantee should he taken to promote compulsory educatio finance in China on the lessons of the US public primary and secondary education finance allocation modes.