摘要
财政教育拨款是教育资源分配的源头,均衡拨款是基础教育服务均等化的前提。在OECD成员国中,英国基础教育的财政投入和教育水平都具有领先优势。为了持续改善教育公平,英国自2010年开始推进基础教育公式拨款改革,在渐进式的探索过程中逐步厘清了基础教育公式拨款改革的主线,明确了公平拨款体系的内涵,并于2016年明确提出"国家教育拨款公式"的改革方案,将建立中央和地方一体化的基础教育公式拨款模式。英国的基础教育公式拨款改革,为我国探索和建立财政基础教育拨款模式提供了参考。
Educational resource allocation begins with fiscal educational funding, and equal funding is the basement of education development. Among OECD member countries, UK has leading advantage of school finance and education level. To achieve the fairer education, UK has pushed formula-based school funding reform since 2010, and issued a school-level national funding formula in 2016. So, UK becomes the first country to establish a national funding formula which is applied by central government and local authorities. In order to help reform, UK has made great efforts to settle the main issues in the reform course, such as the key difficulties for funding reform, the structure of fair funding system, the component of national funding formula and so on. This paper's analysis will be helpful for us to prompt our funding reform and establish our own education funding basement.
出处
《财政研究》
CSSCI
北大核心
2017年第9期59-70,共12页
Public Finance Research
基金
教育部立项课题"教育经费统计体系研究"(13HX08)
上海市财政局立项课题"关于进一步建立生均经费定额标准体系若干问题研究"(15HX08)
上海市教育委员会"教师发展工程"(2015)项目
关键词
财政教育投入
公式拨款
省级统筹
生均拨款
生均支出
Fiscal Education Input
Formula Funding
Provincial Co-ordination
Funding per Pupil
Expenditure per Pupil