北京市义务教育财政充足现状、缺口及对策

The Current Situation,Gap and Countermeasure of Compulsory Educational Financial Adequacy in Beijing

教育财政充足的内涵是在保证教育服务均衡和学生学业成就基础上的财政投入量,这与北京市优质义务教育均衡的政策目标基本一致。教育财政充足度的投入指标和产出指标显示,目前北京市义务教育财政投入在国内已经处于领先地位,但与国际发达国家相比仍旧存在不充足的问题。利用OddenPicus指数计算北京市义务教育财政投入的充足性水平和实现充足的资金缺口,结果表明:小学的财政充足性低于初中,学校层次的财政充足性低于区级层次;实现区层次的义务教育财政充足还需增加投入180.97亿元。以朝阳区为例,实现学校层次的义务教育财政充足还需增加投入28.43亿元。面对财政投入缺口,北京市政府应筹划总量,优化结构,保证财政投入的绝对增长;细化规则,透明管理,绩效问责,实现财政投入相对增长。

The connotation of education finance adequacy is the amount of financial input based on the guarantee of a balanced education service and academic achievements of students,which is basically consistent with the policy goal of balanced high-quality compulsory education in Beijing. The input and output indicators of education finance adequacy show,at present,the financial investment in compulsory education in Beijing is already at the leading position in the country,but there are still insufficient issues compared with the developed countries in the world. This paper use the Odden-Picus Adequacy Index to calculate the adequacy level of financial investment in compulsory education in Beijing and the fiscal gap. The results show that： the financial adequacy of primary schools in Beijing is lower than that of middle schools and the school level is lower than the district level; Beijing achieving compulsory education financial requirements in district level needs to investment of 18. 10 billion Yuan,school level needs to investment of 2. 84 billion Yuan. Facing with financial investment gap,the government of Beijing should use the methods of planning the total amount and optimizing the structure to ensure the absolute growth of financial investment. In addition,rules refinement,transparency management,and performance accountability are also needed to achieve a relative increase in financial investment.