教育事权与财政支出责任划分的法治化——基于一个理解框架的分析

The Legalization of Division of Responsibilities for Educational Affairs and Fiscal Expenditure:An Analysis Based on an Understanding Framework

教育事权概念具有复杂性,可以大致分解为"教育服务提供(举办)"和"对教育服务提供的监管与调控"两个方面。对于某项教育事权,上述两方面的职责可能由不同层级的政府承担;与此相适应,相关地方政府以教育服务提供者与举办者的角色承担相应的财政支出责任,相关上级地方政府、中央政府以监管者与调控者的角色承担相应的财政支出责任。"教育服务提供(举办)—监管与调控"这一理解框架对于其他有关国家的教育事权与财政支出责任划分具有一定的适用性,《教育法》《义务教育法》《高等教育法》和《职业教育法》的相关规定与这一理解框架也有一定的契合之处。《指导意见》和《改革方案》提出的教育共同事权做法存在一些需要进一步解决的问题,应该在现行教育法律的基础上,将相关的内容予以规范化、清晰化、体系化,进而实现这一领域的法治化。"教育服务提供(举办)—监管与调控"这一理解框架可以作为一个可参考的分析工具。

The concept of educational responsibility is complicated. It can be roughly dissected into two aspects: the provision of education service and the supervision and regulation of education service. With respect to certain educational responsibility, the above two aspects may be borne by different levels of governments. Corresponding to this, local governments assume the corresponding fiscal expenditure responsibilities in the role of education service providers, while the higher level local governments and central government assume the corresponding fiscal expenditure responsibilities in the role of regulators. The framework of “the provision of education service-supervision and regulation” has certain applicability to the division of responsibilities for educational affairs and fiscal expenditure in other countries. The relevant provisions of the “Law of Education,”“Compulsory Education Law,”“Law on Higher Education,” and “Law on Vocational Education” also have correspondence with this understanding framework. There are some problems that need to be further addressed in the joint education responsibilities proposed in the “Guiding Opinion” and “Reform Plan.” In the future, we should further standardize, clarify, and systemize the relevant contents on the basis of the current education laws, so as to realize the rule of law in this area. Meanwhile, the understanding framework of “the provision of education service-supervision and regulation” can be used as a reference analysis tool.