公共财政体系下教育经费支出探析

An Analysis to Educational Expenditure under the Public Finance System

教育是关系到一个民族振兴和国家兴亡的重大课题,作为国家政策的主要内容,教育已经成为很多国家政府公共支出的主要领域之一。中国作为世界人口最多的发展中国家,在教育上的投入比例,在经费来源的结构上,以及教育支出的领域方面,还有不太完善的地方。从短期来看,对社会经济增长的抑制作用还不明显,但长远来看,如果不逐步完善这些问题,必将对中国未来社会经济的整体发展带来一定困境。为进一步探索这一问题,通过描述中国教育经费的现状,分析教育经费的来源结构以及支出结构中存在的问题,提出较为可行的建议。

Education is a major issue related to the revival and the fate of a nation.As an important part of the national policy,education has become one of the priorities of government public spending in many countries.However,China,the most populous developing country,has not invested a high share in education,and thus,a discrepancy could be witnessed between revenue and expenditure for education.In the short term,the problems in educational spending have not yet hinder economic growth of China.Nevertheless,in the long run,if these problems cannot be solved steadily,they would probably bring some negative impact on the coordinated development of China s society and economy.In an in-depth exploration of this issue,this article describes the current situation of China s educational expenditure,analyzes the existing problems in the structure of educational revenue and expenditure,and puts forward some feasible suggestions.