改革开放四十年中国教育财政制度演进历程、特征与未来进路

The Evolution Course,Characteristics and Future Approach of China's Educational Financial System in the Past 40 Years of Reform and Opening-up

改革开放四十年来,我国教育财政制度发生了深刻变革。通过对改革开放四十年以来中国教育财政体制的演变历程进行梳理,将教育财政制度划分为改革开放初期两级分权、市场经济体制下的初创、公共教育财政制度的完善与后4%时代教育财政制度的完善四个阶段,逐步形成了具有中国特色的教育财政制度,表现出受制度环境影响、自上而下贯彻落实、政策执行推动、法制建设逐步完善以及从效率转向公平等特征。最后从理念重塑、职能划分、投入标准与法律制度四个方面,提出中国未来教育财政制度改革的思路和实现路径。

In the past 40 years of reform and opening-up,China’s educational financial system reform has undergone profound changes. Through the evolution of China’s educational financial system since the reform and opening-up over the past 40 years,this paper divides the educational financial system into two levels of decentralization at the beginning of reform and opening,the start-up under the market economic system,the improvement of public education financial system and the improvement of the education financial system in the post 4% era.It is characterized by the influence of the system environment,the implementation from top to bottom, the promotion of policy implementation,the gradual improvement of legal construction and the shift from efficiency to equity.Finally,from the concept of reconstruction,functional division,input standards and legal system four aspects,put forward to deepen the reform of education finance.