“双减”背景下课后服务经费保障机制研究

Research on the Guarantee Mechanism of After-school Service Funds under the Background of“Double Reduction”

持续、稳定的经费支持是课后服务质量的重要保障。目前,我国课后服务经费保障主要包括政府财政全额承担、家庭缴费支持、多元主体分担三种类型。通过考察各地的课后服务管理实践,结合调研,当前课后服务经费保障存在课后服务经费保障的财政层级较低、各地财政补助标准差距较大、经费对教师参与课后服务的激励力度不够等问题。究其原因,这主要是由于财权与事权不匹配导致基层政府经费投入能力不足,课后服务属性认知差异导致各地经费投入的动力不一,经费收支的政策冲突导致课后服务管理困难。在“双减”政策的新要求下,借鉴国外成熟经验,完善课后服务经费保障机制的建议包括:厘清课后服务的产品属性,将课后托管纳入公共服务范畴;完善义务教育经费管理体制,建立省、市、县三级财政分担机制;多渠道筹措经费,拓宽课后服务的经费来源与开展空间。

Continuous and stable funding support is an important guarantee for the quality of after-school services.At present,there are three main types of after-school service funding guarantees in China:full government financial support,family payment support,and multiple subject sharing.By examining the management practices of after-school services in various regions,combined with research,it has been found that there are problems with the current financial level of after-school service funding protection,significant differences in financial subsidy standards among regions,and insufficient incentives for teachers to participate in after-school services.The main reason for this is due to the mismatch between financial and administrative powers,which leads to insufficient funding investment capacity of grassroots governments.Differences in understanding the attributes of after-school services lead to varying motivation for funding investment in different regions.And policy conflicts in revenue and expenditure lead to difficulties in after-school service management.Under the new requirements of the“double reduction”policy and drawing on mature foreign experience,we believe that we should improve the funding guarantee mechanism for after-school services from the following three aspects:clarifying the product attributes of after-school services and incorporating after-school trusteeship into the scope of public services;Improve the management system of compulsory education funds and establish a fiscal sharing mechanism at the provincial,municipal,and county levels;Raise funds through multiple channels and expand the funding sources and development space for after-school services.