基于供给侧的我国财政教育支出结构问题探讨-《集美大学学报（教育科学版）》

文章信息/Info

Title:: Discussion of Structure Problem of China’s Fiscal Expenditure on Education Based on Supply-Side

Author(s):: FU Zhi-ming1; CHEN Qing-hai2; TAN Mang-qiong3; (1, 2.School of Finance and Economics, Jimei University, Xiamen 361021, China; 3.Yunnan Vocational School of Foreign Languages, Kunming 651700, China)

Keywords:: supply-side; fiscal expenditure on education; structure of expenditure

摘要:: 通过对各级教育的财政支出现状和问题的分析，得出财政教育支出结构不合理的原因有：对学前教育的不重视、现有政绩考核机制的不科学、地方政府财权事权不匹配以及政府包办等，针对上述问题提出加强立法、完善政绩考核标准、改革教育管理体制和促进高等教育投资多元化等政策建议。

Abstract:: Education’s reform of supply-side means that promoting fairness and efficiency of education and rectifying the unreasonable allocation of limited expenditure at all levels of education, to cater to the requirement of society better at all levels of education. By analyzing current situation and problem of fiscal expenditure at all levels of education, we figured out the reason why the structure of fiscal expenditure on education is unreasonable. First is downplaying the preschool education, second is that current check mechanism of achievements is unreasonable, third is that local government’s rights of fiscal and affair is not matching and government keeps everything on themselves, and so on. To solve the problems mentioned above, we come up with some policy suggestions including strengthen legislation, perfect standard of achievements check, reforming the education management system, and innovating source of education expenditure.