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“十四五”期间完善义务教育经费保障机制研究 被引量:9

Research on the Perfecting of the Funds Ensuring Mechanism of Compulsory Education During the“14 th Five-Year Plan”Period
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摘要 “十四五”时期是我国全面建成小康社会后第一个五年计划,对我国2035年实现教育现代化的长远发展将产生深刻影响。针对我国城乡、区域间义务教育发展非均衡特征,“十四五”期间应当分区域、分项目落实各级政府教育支出责任,健全保障财政教育投入持续稳定增长的长效机制。基于对义务教育生均一般公共预算经费和各级政府支出责任的分析,提出“十四五”期间完善义务教育经费保障机制的改革路径:第一,综合考虑各省经济发展水平和财政能力划分四类区域,分区域、分项目确定各级政府义务教育经费支出的分担比例;第二,调整部分支出项目的责任主体,建立“中央和地方分项目按比例共担、以省级为主”的义务教育教师工资保障机制;第三,分区域确定生均一般公共预算教育事业费和公用经费的最低保障水平。 The fourteenth Five-Year Plan period is the first Five-Year Plan after China has built a well-off society in an all-round way,which will have a profound impact on the long-term development of China’s educational modernization in 2035.In view of the imbalance of compulsory education in China between urban and rural areas and among regions,during the 14th five-year Plan period,governments at all levels should implement the responsibility of education expenditure by regions and items,continue to increase the input of compulsory education funds,and improve the long-term mechanism to ensure the sustained and stable growth of financial education input.Based on the analyses from the perspective of per-student budget education funds input,as well as the central and local governments’expenditure responsibility for various expenditure items,this paper puts forward the reform path to improve the guarantee mechanism of compulsory education funds during the 14th Five-Year Plan period.Firstly,four categories of regions should be divided comprehensively considering the level of economic development and financial capacity of each province.The proportion of compulsory education expenditure to be shared by governments at all levels should be determined by regions and items.Secondly,adjust the responsibility subjects of some expenditure items and establish the compulsory education teachers’salary guarantee mechanism with the principal of“the central and local governments sharing the responsibility and the provincial level playing the leading role”.Thirdly,the minimum guarantee levels of general public budget operating expenses and public expenses per student are determined by categories of regions.
作者 胡咏梅 元静 Yongmei Hu;Jing Yuan(Faculty of Education/Capital Institute for Economics of Education,Beijing Normal University,Beijing100875)
出处 《教育与经济》 CSSCI 北大核心 2021年第1期57-66,共10页 Education & Economy
基金 国家社会科学基金教育学重大项目“教育适应中国人口结构发展趋势研究”(VGA190003)。
关键词 义务教育经费保障机制 政府支出责任 生均一般公共预算教育事业费 生均一般公共预算公用经费 mechanism for ensuring funds of compulsory education expenditure responsibility of governments at all levels general public budget operating expenses per student general public budget public expenses per student
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