摘要
推进《中国教育现代化2030》目标实现,针对目前我国教育经费分配机制不完善、支出绩效不明显等问题,以财政绩效评价促进教育经费绩效提升是新时代落实全面实施绩效管理的客观要求。同时,从管理体制、权责关系、法制现状等角度分析,法制化是确保教育经费绩效提升与巩固教育管理改革成果的有效路径。为此,应理顺央地之间、地方与基层之间教育事权与财权的界限关系,精细化"钱随人走"经费保障机制,及时完善教育经费绩效评价相关法律法规,坚持教育经费绩效立法地方先行、试点先行。
To realize the goals of＂ Education Modernization of China 2030＂ and concerning some problems such as the imperfection of allocation mechanism of educational funds and low efficiency of expenditure, promoting the performance of educational funds by fiscal performance evaluation is the objective requirement of implementing performance management in an all-round way. Meanwhile, from the perspective of management system, power and responsibility relationship, the status of legal system and other aspects, legalization is an effective way to ensure the improvement of educational fund performance and to consolidate the achievements of education management reform. Therefore, it is necessary to straighten out the boundary and relationship of financial and administrative powers of education between the central and local governments and the local and grass-roots governments, elaborate the＂ money along with the people＂ mechanism, perfect relevant laws and regulations of educational fund performance evaluation in time, and insist precedent legislation in local government and pilot district.
作者
廖逸儿
Liao Yier(School of Law, South China University of Technology,Center for Government Performance Evaluation, Center for Rule of Law Evaluation and Research, South China University of Technology, Guangzhou 510640)
出处
《中国行政管理》
CSSCI
北大核心
2018年第7期31-34,共4页
Chinese Public Administration
基金
教育部哲学社会科学研究重大课题攻关项目“我国教育经费绩效评价与提升研究”(编号：17JZD059)
广东省重点智库项目“政府(财政)绩效评价研究”(编号：201729)
关键词
教育经费
财政绩效评价
绩效提升
法制化
educational funds
fiscal performance evaluation
performance promoting
legalization
