教育经费预决算公开——实践特征、主要问题与改进建议

Education Funding Budget Disclosure——Practical Characteristics, Main Proplem and Suggestions for Improvement

教育经费预决算公开,是加快推进教育现代化建设教育强国的现实要求,体现在行政公开、依法治教、效益提升三个主要方面。自党的十八届三中全会提出全面深化财税体制改革和建立现代财政制度目标,政府推进预决算公开的步伐进一步加快。起步于法律推动,从中央教育部门到地方教育部门,从政府部门预决算公开到学校预算经费使用的公开,从重视教育经费预算支出公开到重视教育绩效考核等是主要特征。尚未形成教育经费预决算公开的制度体系、尚未出台教育经费预决算公开的具体办法、透明度还不够高、相关主体动能不足等是目前教育经费预决算公开存在的突出问题,制约因素在于经费预决算公开以来的工作传统、技术性困难、民众的有限性参与、负面的社会压力等相关联的若干方面。深化教育经费预决算公开,要着重于完善教育经费预决算公开制度和政策环境,实施从中央到地方纵向推进和横向推动涉财各级教育机构组织的展开,以软硬挂钩结合开展目标绩效导向的教育经费预决算公开评价。

The disclosure of education budget and final accounts is a realistic requirement for accelerating the modernization of education and building a strong country in education, which is reflected in three main aspects: administrative openness, governing education according to law, and improving efficiency. Since the Third Plenary Session of the 18th CPC Central Committee put forward the goal of comprehensively deepening the reform of the fiscal and taxation system and establishing a modern fiscal system, the government has promoted the pace of making the budget and final accounts public One step faster. It has the main characteristics of the disclosure of the budget and final accounts of the education department that began under the impetus of the law, the disclosure of the budget and final accounts of the central education department to the local education department, the disclosure of the budget and final accounts of government departments to the disclosure of the use of school budget funds, and the importance of attaching importance to the disclosure of education budget expenditures to the importance of education performance evaluation. The system for the disclosure of the final accounts of education budgets has not yet been formed, specific methods for the disclosure of the final accounts of education budgets have not yet been promulgated, the transparency is not high enough, and the kinetic energy of relevant entities is insufficient to be the prominent problems in the disclosure of the current education budgets, and the constraints lie in several related aspects such as the work tradition, technical difficulties,limited participation of the people, and negative social pressure since the disclosure of the budget and final accounts. To deepen the disclosure of education budget and final accounts, it is necessary to focus on improving the system and policy environment for the disclosure of education budget and final accounts,implement vertical promotion from the central to local governments and horizontal promotion of the development of financial-related educational institutions at all levels, and carry out goal-oriented public evaluation of education budget and final accounts by combining soft and hard linkages.