追求效率,兼顾公平 美国基础教育财政体制改革的新趋势

Both Effciency and Equity——the New Development of American Basic Education Financial System

本文介绍、评析了美国基础教育现行财政体制的两种方法:基础拨款公式法和税基法,分析了当前美国基础教育财政体制所存在的问题,就美国目前基础教育财政体制改革的目标(效率和公平)阐述了美国基础教育财政体制改革的趋势。

This paper introduces the two current forms of American basic education financialsystems-foundation formula and guaranteed tax base (GTB). Then it analyzes the problemsexisting in the current American basic education financial system. At last, the author expounds the targets and trends of the reform.