摘要
通过分析2018年后的学前教育预算政策文本,发现:(1)预算编制、审批管理、监督执行和绩效评估等程序标准已建立基本规范;(2)层级政府间投入责任与比例不明确;(3)各地幼儿园生均公用经费拔款标准和补助标准差异明显,且规范模糊。
By analyzing preschool education budget policy contexts since 2018,it is found that:(1)the basic norms of procedures such as budget preparation,approval management,supervision and implementation,and performance evaluation have been established;(2)but the responsibilities and proportions of intergovernmental investment at diferent levels are not clear enough;(3)public funding standards and subsidies per student vary significantly in dfferent regions,and the regulations are vague.
作者
于文珊
Yu Wenshan(Faculty of Education,Beijing Normal University,Beijing,100875)
出处
《幼儿教育》
2023年第9期8-12,共5页
Early Childhood Education
基金
北京市哲学社会科学一般项目“不同办学体制幼儿园的资源配置和效益评价研究”的研究成果之一,项目批号::19JDJYB004。
关键词
学前教育预算
治理现代化
政策文本
文本分析
preschool education budget
governance modernization
policy contexts
contexts analysis