运用财政激励保障学前保教质量——美国的经验及启示

The Application and Implication of the Financial Incentives in U.S. Quality Rating and Improvement Systems for Early Childhood Education and Care

运用持续长效、挂钩质量的财政激励举措,确保学前保教质量评级与促进系统的平稳运行,进而保障和促进学前保教服务质量的提高,是美国近10年来学前教育改革的重要政策经验。美国促进学前保教质量的财政激励手段主要包括分层报销、质量奖补、专业资助、工资补充与税收抵免等。这些财政举措在扶助弱势群体、推动保教质量持续改进、保留优秀师资和鼓励多方参与等方面积累了成功经验,为我国运用财政支持保障学前保教质量提供了有益启示。

Most U.S. state governments are employing on-going financial incentives linked to meeting standards so as to secure the steady operation of Quality Rating and Improvement Systems, which has been becoming a powerful policy trend producing quality services for children and families in the U.S. since last decade. Financial incentives include tiered reimbursement, quality grants or merit awards for programs, scholarships and wage sup- plements,tax credits, etc. which have accumulated successful experience in supporting disadvantaged groups, the facilitation of continuous improvement, the retention of the well-qualified teaching and administrative staff, and the engagement of various stakeholders. Confronted with the process of universal access to early childhood educa- tion in China, the U.S. practices offer some significant implications to financial support for the development of the quality of early childhood education and care.