新世纪我国学前教育财政投入的特点与展望——基于2000—2015年学前教育财政统计数据的分析

Characteristics and Prospects of Financial Investment in Early Childhood Education in China in the New Century: Based on the Nationwide Data of Finance of Early Childhood Education from 2000 to 2015

财政投入是学前教育事业良性持续发展的物质保障。在"普及""普惠"的"双普"规划目标的指引下,我国加大对学前教育的财政投入,使得学前经费绝对总量稳步增加,但是相对份额仍然很低;学前教育财政分担机制不够完善,政府、社会和家庭承担成本比例失衡;学前教育财政纵横双向发展的空间还很大,配置趋于合理的同时更加注重公平。学前教育作为公共服务,理应由政府承担财政投入主体责任,明确各级政府事权和财权,鼓励社会投入和保障家庭合理负担,严格建立长效认定、扶持、监管、审核机制,保障资助效益、提高服务质量和兼顾公平。

Financial investment is the material guarantee for the benign and sustainable development of early childhood education.Under the guidance of the"double-practice"planning goal of"universal"and"inclusive",the absolute amount of financial input to early childhood educationinChina has increased steadily,but the relative share of the public expenditure is too low.Then,the imperfect financial sharing mechanism is followed by the imbalance of cost bearing between government,society and families.Finally,the development of early childhood education expenditure covers the vertical and horizontal aspects,concentrating both on the appropriateness and equity ofallocation.As early childhood education served as a public service,the governmentshould take the main responsibility of finance by clarifying the governance power and financial power at all levels of governments,encouragingthe providers’investment and business investment and protecting the family with reasonable cost burden,strict establishinga long-term licensing,supporting,monitoring and auditing mechanism to ensure the funding efficiency,improve quality of service and balance equity.