中央与地方教育财政事权与支出责任的划分研究

A Study on the Division of Educational Finance Power and Expenditure Responsibility between Central and Local Government

探究层级政府间教育财政事权和支出责任,对合理配置和统筹教育财政资源、提高教育财政资金使用和管理效率、保障教育财政投入长效增长、深化和完善教育财政体制具有重要意义。首先,本文从法律法规、政策文件和统计数据等方面对中央和地方各级各类教育的财政事权和支出责任进行实然层面的分析,指出了现有教育财政事权与支出责任划分存在的问题;其次,从教育财政的特殊性出发,提出了合理划分教育财政事权与支出责任的原则,即受益原则、匹配原则、效率原则、中央控制原则、法治原则和动态调整原则;最后,提出了中央与地方教育财政事权与支出责任划分的改革方向,建议逐步建立以省级政府供给为主的基础教育经费制度,强化中央政府在高等教育投入中的责任,调整政府部门间的教育权责关系,建立有效的学校财务治理结构,规范和完善教育转移支付制度,形成教育财政支出公示和问责制度。

The relationship between educational finance power and expenditure responsibility across different government levels is important to allocate financial resources,to improve the overall educational finance efficiency,to ensure the long-term growth of educational financial input and to deepen and improving the educational financial system. This article starts from discussing the laws,regulations,policy documents and analyzing statistics and other aspects. It furthermore points out the existing problem of educational finance power and expenditure responsibility. It moreover puts forward six principles and the reform direction to divide the educational finance power and expenditure responsibility rationally. This includes establishing education funding system based on the provincial government,strengthening the responsibility of the central government in the higher education investment,adjusting the powers and responsibilities between different government levels,establishing school finance effective system,perfecting the transfer payment of education,and forming publicity and accountability system of educational expenditure.