我国学前教育财政事权与支出责任划分问题探讨

On the Division of Fiscal Authority and Expenditure Responsibility of Pre-school Education in China

我国学前教育的财政事权和支出责任主要由县级和乡级政府承担。学前教育行动计划实施以来,虽然中央和省级政府不断加大对学前教育的财政支持力度,以实现学前教育的普惠性,但仍然存在财政支持各类办园主体严重不均衡、财政支出责任层级下移、地方财力不足、资金分配机制不合理等问题。解决这些问题,应处理好市场和政府的学前教育责任关系,从基本建设、运行费用、教师工资津贴、学生补助四个方面合理定位各级政府支持学前教育发展的财政事权和支出责任。

The fiscal authority and expenditure responsibility of pre-school education in our country is mainly borne by the county and township governments. Since the implementation of the pre-school education action plan,the central and provincial governments have increased their financial support for pre-school education in order to realize the benefits of pre-school education. However,there are still some problems,such as the serious imbalance of the main body of the kindergartens,the lower level of fiscal expenditure responsibility,the insufficient local financial resources and the unreasonable allocation mechanism of funds. To solve these problems,we should deal with the pre-school education responsibility relationship between the market and the government,and reasonably position the fiscal authority and expenditure responsibility for the development of preschool education from the four aspects of basic construction,operation cost,teacher＇s salary allowance and student subsidy.