中国教育财政体制改革四十年回顾与评价

Review and Evaluation of China's Education Financial System Reform in the Past 40Years

改革开放以来,中国教育财政体制改革取得了很大成就,也还存在一些不足。本文对40年来中国教育财政体制改革进行了回顾和评价。40年来,教育投入体制经历了一个扩展投入渠道,政府作用下降再回升的进程;各级政府教育财政分担体制经历了一个中央和省级政府责任下推然后再上移的进程;教育拨款体制经历了一个从不规范不透明到逐渐规范透明的进程;学校财务管理体制经历了一个从扩大自主权到加强财务约束的进程。教育财政体制改革呈现三个特征:由财政体制改革推动,由中央政府强制推动,由行政而不是立法部门主导。教育财政体制改革的主要成效是:形成了较为合理的投入体制,教育财政充足性有较大提高;形成了较为完善的学生资助体系,为家庭经济困难学生提供了教育机会;高层政府经费分担责任加大,城乡与地区间教育经费差距逐步缩小。教育财政体制还存在的主要不足是:教育拨款体制还不完善,教育经费配置还不公平,学校之间、群体之间教育资源差距还很大;政府间教育财政责任划分体制还不合理,义务教育经费省级统筹制度还没有建立,区域间教育经费差距还很大。

Since the Reform and Opening-up,China’s education financial system reform has made great achievements,but there are still some shortcomings.This article reviews and evaluates the reform of China’s education finance system in the past 40 years.In the past 40 years,the education investment system has experienced a process of expanding investment channels,and the government’s role has declined and then rebounded;the government’s educational expenditure sharing system has experienced a process of decentralization and then moving up to the central and provincial governments;the educational appropriation system has experienced a process of non-standard opacity to gradual standardization and transparency;the school financial management system has undergone a process of expanding autonomy to strengthen financial constraints.The main shortcomings of the education finance system are:the education funding system is still not perfect,the allocation of education funds is still unfair,and the educational resources gap between schools and groups is still large;the intergovernmental financial responsibility division system is still unreasonable and obligatory;the provincial-level coordination system for education funding has not yet been established,and the gap in education funding between regions is still large.