促进农村学前教育普惠性发展的财政政策分析

An Analysis of Universal Preschool Education Fiscal Policies in Rural Areas

财政政策对以普惠性为目标的农村学前教育发展具有基础作用。普惠性学前教育财政政策改进的核心在于保障农村适龄儿童的平等受教育权利,难点在于农村适龄儿童所受学前教育质量县(市、区)域内相对均衡。为应对农村普惠性学前教育发展的财政保障重心过低且财政投入不足等突出问题,建立"以县为主、省级统筹"财政体制,实现县域内统一的学前教育教师编制和工资标准,推动民办学前教育分类管理、乃至择优管理,促进学前教育经费保障立法,确保公办和民办普惠性学前教育共举以及制定农村最不利社会经济条件适龄儿童的精准扶智方案将是顺应农村学前教育普惠性发展目标的财政政策改进着力点。

Universal preschool education has been the policy goal of pre-school education in rural areas for years.Under this situation,fiscal policy must play the fundamental role.To the universal rural preschool education,improvements of fiscal policy lies in the core that is to guarantee the equal rights of rural preschool-age children,and the difficulty is the relative balance of pre-school educations' quality within a county(or district).To deal with the low level of financial security and so on,fiscal policy should pay more attentions to such aspects as defining fiscal responsibility of the governments at all levels,increasing financial input in rural pre-school education,exploring private pre-school educations' classified management,promoting the legislation,guaranteeing the development of both public and private universal pre-school education and targeted poverty alleviation for the most unfavorable SES of preschool-age children in rural areas.