民办学前教育发展的财政法模式研究

Study on the Mode of Financial Law for the Development of Private Pre-school Education

学前教育是教育事业的基础,民办学前教育则是未来学前教育的发展方向,促进民办学前教育的发展是国家和政府应有举措。现阶段民办学前教育发展水平较低,地区差异明显,为此,我们应该适时颁布学前教育基本法,建立长效财政投入机制,结合税收、幼教券、社会捐赠等制度推动民办学前教育事业的稳健发展。

Pre -school education is the foundation of education. The country and governments should takemeasures to promote the development of private pre-school education for it represents the future developmentdirection of pre-school education. At this stage, due to the low development level of private pre-school educationand obvious regional differences, we should promulgate the basic law for pre-school education in due course andestablish a long-term financial input mechanism so as to promote the steady development of private pre-schooleducation through the combination of taxation, pre-school voucher, and social donation systems.