教育财政经费反腐模式研究——基于中美中央政府教育经费监管体系的比较

The Model of Government Education Expenditure Anticorruption: A Comparative Analysis of Central Government Education Expenditure Management of USA and China

在"后4%"时代教育经费相对充足的新背景下,对如何监管好教育经费、防止腐败尚缺乏理论探讨和政策实践。本文从法律框架、组织机构、绩效问责、廉洁教育和公众参与五个方面,比较分析了中美两国中央政府教育经费监管体系,提出应完善法律体系,细化执法程序;整合内部机构,加强垂直统管;加快绩效问责探索,提高资金使用效益;提高道德教育实效,细化行为准则;加大信息公开力度,鼓励社会监督等政策建议。

In the field of education theory and management practice in China, continuous attention has been payed primarily on how to guarantee education expenditure which has long been insufficient. However, after the education expenditure surpassed 4% of the GDP in 2012, which has been a goal of China＇s education reform since being posed in the China Educational Reform and Development Program in 1993, theoretical studies and policy practices should pay more attention to the issues of how to supervise edueation funds and to prevent corruption. On the basis of the classic corruption formulas, the article conducted a comparative study on the differences of government＇s supervision system of education funds between China and America. We analyzed the legal frameworks, organizations, performance accountabilities, honesty educations and public participations of the two systems. Based on the analysis, some relevant suggestions for future policy making were proposed, such as perfecting the specific laws and regulations, detailing enforcement procedures, integrating internal institutions, strengthening direct management, speeding up the performance accountability exploration, improving the efficient use of funds, improving the effect of moral education, refining standards, intensifying information disclosure, and encouraging social supervision.