从多渠道筹集到现代教育财政制度——中国教育财政制度改革40年
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摘要
改革开放40年来,基于财政体制改革和教育事业发展的双重牵引,教育财政体制改革经历了改革开放初期的探索、多元化筹集教育经费、建立公共教育财政制度,最终形成了现代教育财政制度,为我国经济社会快速发展提供了源源不断的高素质人力资本。改革开放初期,教育财政基于分级包干财政体制呈现出分权型雏形,教育支出绝对规模扩大,各级各类教育全面恢复;1985年以后逐步建立多渠道筹集教育经费制度,财政性教育经费占GDP4%的政策工具确立,教育经费总量及财政教育经费投入大幅增长;1998年开始起步建设公共教育财政制度,确定了"三个增长"政策目标,强调政府应承担更多教育投入责任,4%政策目政标实现;2013年起构建面向未来的现代教育财政制度,实施全口径教育预算制度,厘清政府间教育事权与教育支出责任划分,健全教育投入机制,为建设具有中国特色、世界水平的现代教育提供强大的资源支撑。
Over the past 40 years of the "Reform and Opening-up", due to the joint influence of the financial system reform and development of education, the educational finance system has gone through exploration in the early stage, fund-raising from multiple channels, establishment of the public education financial system, and modernization of the system. It provides a steady stream of high-quality talents for China's rapid economic and social development. In the early stage of the "Reform and Opening-up", education finance in China showed a decentralized prototype as the fiscal allocation is guaranteed by different levels. The absolute scale of education expenditure was expanded, and all types of education at all levels were fully recovered. Since 1985, the system of multiple fund-raising channels was gradually established while the goal of raising the fiscal expenditure on education to 4% of the GDP was set up as a policy tool. The total amount of education expenditure and fiscal educational investment sharply increased. Since 1998, a public education financial system was gradually built up, the "three growth" policy goal was set up, the government was demanded to take more responsibility for investment in education to achieve the goal of "4% of GDP". Since 2013, a future-oriented modern education finance system is under construction, implementing a hostlistic education budget system, clarifying the educational authority and educational expenditure responsibilities between governments, and improving the mechanism of educational input, so as to provide powerful resources for the construction of modern education with Chinese characteristics and world-class standards.
Over the past 40 years of the "Reform and Opening-up", due to the joint influence of the financial system reform and development of education, the educational finance system has gone through exploration in the early stage, fund-raising from multiple channels, establishment of the public education financial system, and modernization of the system. It provides a steady stream of high-quality talents for China's rapid economic and social development. In the early stage of the "Reform and Opening-up", education finance in China showed a decentralized prototype as the fiscal allocation is guaranteed by different levels. The absolute scale of education expenditure was expanded, and all types of education at all levels were fully recovered. Since 1985, the system of multiple fund-raising channels was gradually established while the goal of raising the fiscal expenditure on education to 4% of the GDP was set up as a policy tool. The total amount of education expenditure and fiscal educational investment sharply increased. Since 1998, a public education financial system was gradually built up, the "three growth" policy goal was set up, the government was demanded to take more responsibility for investment in education to achieve the goal of "4% of GDP". Since 2013, a future-oriented modern education finance system is under construction, implementing a hostlistic education budget system, clarifying the educational authority and educational expenditure responsibilities between governments, and improving the mechanism of educational input, so as to provide powerful resources for the construction of modern education with Chinese characteristics and world-class standards.
引文
(1)杨会良.当代中国教育财政发展史论纲[M].北京:人民出版社,2006.64-67.
(2)林丽芹,吕乾星.新中国以来的教育财政体制变革和反思[J].当代教育论坛,2011,(8):10-11.
(3)龙舟.我国教育财政制度改革变迁[J].当代教育理论与实践,2009,(8):7-8.
(4)杨会良.改革开放以来中国高等教育财政体制的演变、特征与发展对策[J].河北大学学报(哲学社会科学版),2010,(3):76-82.
(5)李祥云.我国财政体制变迁中的义务教育财政制度改革[M].北京:北京大学出版社,2008.29.
(6)徐铮.多渠道筹措教育经费政策剖析[J].苏州科技学院学报(社会科学版),2003,(20):137-141.
(7)邱渊.析教育投资功能[J].教育发展研究,1990,(4):65-70.
(8)王善迈.我国教育投资比例的历史分析[J].北京师范大学学报(社会科学版),1987,(5):66-75.
(9)厉以宁.《教育投资在国民收入中的合理比例和教育投资经济效益分析》研究报告[J].中国高教研究1987年(Z1):23-74.
(10)刘妍.基于研究的教育政策制定过程:财政性教育经费占GDP4%的政策分析[J].北京大学教育评论,2011,(4):132-142.
(11)周满生.我国教育投资的特点以及所面临的问题[J].教育科学,1996,(2):9-14.
(12)沈百福.公共财政体制改革涉及的教育投资问题[J].教育与现代化,2005,(3):61-62.
(13)鲍成中.后4%时代,我国教育经费的保障和使用[J].中国教育学刊,2012,(9):9-10.
(2)林丽芹,吕乾星.新中国以来的教育财政体制变革和反思[J].当代教育论坛,2011,(8):10-11.
(3)龙舟.我国教育财政制度改革变迁[J].当代教育理论与实践,2009,(8):7-8.
(4)杨会良.改革开放以来中国高等教育财政体制的演变、特征与发展对策[J].河北大学学报(哲学社会科学版),2010,(3):76-82.
(5)李祥云.我国财政体制变迁中的义务教育财政制度改革[M].北京:北京大学出版社,2008.29.
(6)徐铮.多渠道筹措教育经费政策剖析[J].苏州科技学院学报(社会科学版),2003,(20):137-141.
(7)邱渊.析教育投资功能[J].教育发展研究,1990,(4):65-70.
(8)王善迈.我国教育投资比例的历史分析[J].北京师范大学学报(社会科学版),1987,(5):66-75.
(9)厉以宁.《教育投资在国民收入中的合理比例和教育投资经济效益分析》研究报告[J].中国高教研究1987年(Z1):23-74.
(10)刘妍.基于研究的教育政策制定过程:财政性教育经费占GDP4%的政策分析[J].北京大学教育评论,2011,(4):132-142.
(11)周满生.我国教育投资的特点以及所面临的问题[J].教育科学,1996,(2):9-14.
(12)沈百福.公共财政体制改革涉及的教育投资问题[J].教育与现代化,2005,(3):61-62.
(13)鲍成中.后4%时代,我国教育经费的保障和使用[J].中国教育学刊,2012,(9):9-10.