我国政府间义务教育事权与支出责任合理划分研究

Research on the Rational Assignment between Powers of Governments and Spending Obligations of Compulsory Education in China

义务教育是国务院要求优先开展政府间事权与支出责任划分改革的领域之一。如何推进政府间义务教育事权和支出责任划分改革,国外无统一做法,国内研究也不够系统、深入。本文从理论上论证了义务教育是共同事权,其支出责任应由各级政府共同分担;根据各级教育机构的职责初步厘清了义务教育事权与支出责任的具体内容,尝试性地构建了一个分类框架。在此基础上,指出了我国部分义务教育事权与支出责任在政府间划分存在不合理、不清晰,以及支出责任分担机制设计对地方激励不足等问题,提出了进一步深化我国政府间义务教育事权与支出责任划分改革的基本思路。最后给出了我国政府间义务教育事权与支出责任合理划分的建议清单。

Compulsory education is an important area where the state council has called for priority to the reform of the assignment between powers of governments and spending obligations.The existing research about how to promote the reform is not systematic enough,and the practice in other countries is also difficult to draw on.This paper argues that compulsory education is a common power of government,and its spending obligations should should be shared by multilevel government.According to the responsibilities of the existing educational institutions,it clarifies the specific contents of powers of governments and spending obligations,and tries to construct a classification framework.On this basis,it points out that there are some problems such as irrationality and unclarity in the assignment between powers of governments and spending obligations of the compulsory education,and the lack of incentive to local governments in the sharing mechanism of the spending obligations.Finally,it gives a list of proposals for the rational assignment between powers of governments and spending obligations of compulsory education in China.