政府间义务教育财政事权和支出责任演变——来自美国的经验

发布时间：2018-05-02 05:58

本文选题：义务教育 + 财政事权　；参考：《教育发展研究》2017年08期

【摘要】：义务教育均衡发展是当前我国义务教育发展的重中之重,政府间义务教育财政事权和支出责任划分框架是义务教育均衡发展的制度保障。本文通过梳理美国政府间义务教育财政事权和支出责任的演变历程发现:联邦政府主要负责群体间的教育公平事权,州政府主要承担缩小辖区内义务教育投入差距的事权,地方政府基于义务教育的地区公共产品属性承担支出责任。随着教育公平内涵的发展,联邦政府和州政府的支出责任相对增加,但支出方式主要采用专项转移支付和公式拨款的一般性转移支付,地方政府是义务教育资金的直接支出者,扮演义务教育资金的主要决策者和执行者。借鉴美国的经验,我国中央政府应承担起弱势群体特别是残疾儿童享受义务教育机会的责任;省级政府应承担省域内义务教育投入均衡的责任,支出责任以公式拨款方式进行;中央和省级政府的义务教育支出应采取一般专项转移支付形式,同时扩大县级政府对义务教育资金的决策权,以提高资金的使用效率。
[Abstract]:The balanced development of compulsory education is the most important part of the development of compulsory education in our country at present, and the frame of dividing the financial responsibility and expenditure responsibility between the governments of compulsory education is the institutional guarantee for the balanced development of compulsory education. In this paper, the author finds that the federal government is mainly responsible for the right of educational fairness among groups, and the state government is mainly responsible for narrowing the gap between compulsory education input within the jurisdiction. The local government should bear the responsibility of expenditure based on the attribute of regional public goods of compulsory education. With the development of educational equity, the federal government and the state government have increased the responsibility of expenditure, but the way of expenditure is mainly special transfer payment and general transfer payment of formula allocation, and local government is the direct expend of compulsory education funds. Act as the main decision maker and executor of compulsory education funds. Drawing lessons from the experience of the United States, the central government of our country should assume the responsibility of the disadvantaged groups, especially children with disabilities, to enjoy the opportunity of compulsory education, the provincial government should bear the responsibility of balancing the compulsory education input in the province, and the expenditure responsibility should be carried out in the form of formula allocation. The compulsory education expenditure of central and provincial governments should take the form of general special transfer payment and expand the decision-making power of county governments on compulsory education funds in order to improve the efficiency of the use of funds.
【作者单位】：浙江财经大学财政税务学院;
【基金】：国家社科基金重大招标项目“财政体制垂直失衡的形成机制、激励结构与平衡策略研究”(15ZDA016) 国家自科项目“基于国家治理体系现代化的税制结构优化研究”(71473216)的部分成果
【分类号】：G522.3

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