【作者】 邬平川；

【导师】 程雁雷；

【作者基本信息】 安徽大学 ， 经济法学， 2014， 博士

【摘要】 强化政府责任、加大财政投入是当前我国发展学前教育首要的政策取向。财政法作为规范财政收支行为、调节社会分配的法律规范,理应将学前教育的投入问题纳入范畴,通过完善相关法律制度,以明确学前教育投入主体的权利、义务和责任,规范学前教育投入资金的筹集、分配、使用和监督。学前教育是终身教育的基础阶段,是现代国民教育体系的重要组成部分,是重要的社会公益事业。受经济社会发展水平的限制和教育发展总体规划的影响,我国学前教育发展长期处于被弱化的地位。与高等教育、基础教育、职业教育等教育体系中的其他各阶段教育相比,学前教育发展严重滞后,成为教育体系中的薄弱环节。随着我国经济社会的发展,社会公众对学前教育的需求日益凸显,学前教育的供需矛盾日渐突出,“入园难”“入园贵”的问题已经逐步演变为严重的社会问题,也成为人们诟病教育的主要问题所在。进入新的历史阶段,教育公平在我国正逐步由理念走向实践；公共财政体制也在逐步建立和完善；党的十六大提出了推进基本公共服务均等化的目标;依法治国方略深入实施,社会主义法治国家稳步推进；政府职能发生深刻转变,政府在提供公共产品和公共服务方面的职能得到强化。在这样的宏观背景下,学前教育的发展显得尤为迫切。2007年以来,我国对学前教育的重视程度明显提高,中央和省、市各级财政加大了对学前教育的投入。据统计,2011-2013年,中央财政已投入学前教育项目经费500亿元,地方财政投入学前教育的资金达到1600多亿元。在各级财政加大学前教育投入的同时,有一种现象不能不引起重视,那就是在这些投入的背后,并没有一套完善的法律制度作为保障。各级政府的投入行为带有较为明显的随意性和应景之嫌。如何通过法律制度,进一步落实各级政府的职责,理顺各级政府之间的关系,优化财政投入结构,提高资金使用效率,完善多渠道的投入机制,成为迫切需要解决的问题。而要解决这些问题,完善财政法律制度体系尤为关键。从历史上来看,建国以来,我国学前教育的投入大致经历了四个阶段,即以单位为主的分散式的投入阶段、社会化投入为主的多渠道投入阶段、市场化的投入阶段和公共财政加大投入的阶段。存在的主要问题有：学前教育投入的财政法规建设严重滞后；现有的学前教育投入的法律法规落实不到位；学前教育投入的政府责任不到位；学前教育经费投入总量不足、结构不合理、资金使用效益不高；学前教育的非均衡发展战略导致学前教育发展严重不平衡。当前世界上一些主要国家和地区,在保障学前教育投入方面表现出一些共同的趋势,比如公共财政加大对学前教育的投入、通过立法保障政府的投入责任、建立以政府投入为主的多渠道投入机制等。为解决当前我国学前教育投入所面临的突出问题,应从实体性制度和程序性制度两个方面,完善我国学前教育投入的财政法律制度。实体性制度包括：第一,强化政府在学前教育投入方面的主导地位。主要有发挥财政投入在学前教育投入中的主渠道作用；发挥政府对学前教育投入的引导作用；发挥政府对其他投入主体的制约、监督作用。第二,合理划分各级政府在学前教育方面的事权和财权。明确各级政府发展学前教育的职责；增强县级政府发展学前教育的财力；强化省级政府的统筹。第三,财政转移支付制度。建立相对独立的教育财政转移支付体系；完善学前教育财政转移支付的法律法规；合理确定学前教育财政转移支付规模；建立科学的学前教育财政转移支付的计算方法。第四,成本合理分担的多渠道投入法律制度。适度分离政府职能,推动学前教育投入主体多元化；积极探索多种办园形式,形成学前教育投入主体多元化的运行机制；建立学前教育投入主体多元化的激励机制；完善学前教育价格规制的法律制度。第五,促进学前教育均衡发展的投入制度。以建设普惠性幼儿园为重点,促进园际之间的均衡发展；财政投入向贫困地区和农村倾斜,促进城乡学前教育均衡发展；加大财政对民办教育的扶持力度,促进公办、民办学前教育均衡发展；建立资助体系,促进不同家庭背景幼儿学前教育均衡发展。程序性制度包括：第一,学前教育投入预算制度。解决当前预算制度存在的主要问题,为构建学前教育投入预算法律制度奠定基础；改革法定支出政策,提高预算的整体性；规范预算编制程序,提高预算的科学性；建立部门预算制度,规范学前教育机构管理。第二,学前教育投入绩效评估制度。明确学前教育投入绩效评估的基本原则,确定评估内容,完善评估程序,健全评估法律制度,建立评估指标体系。第三,学前教育投入监督制度。健全学前教育投入监督法律体系；充分发挥多元监督主体的作用；加大信息公开力度；建立覆盖学前教育经费运行全过程的监督机制。第四,学前教育投入法律责任制度。明确学前教育投入法律责任制度的构成要件和实现形式；规范学前教育投入法律责任的追究程序。更多还原

【Abstract】 The current primary policy orientation in preschool education is to stress the responsibility of government and increase financial investment. The fiscal law as the law of regulating financial income and expense and adjusting social distribution should take the investment of preschool education into consideration. Through the improvement of the relevant regulations, it is helpful to make clear the power and responsibility of the investors in preschool investment, so as to regulate the collection, expense, and supervision in preschool investment.The preschool education is the base period of lifelong education, also an important part in national education system, which is also an important part of social public affairs. Influenced by the limitation of the level of social development and the general planning of education, the preschool education of China has been in the status of being weakened for a long time. Compared with high education, basic education and vocational education, the preschool education is seriously laid back, becoming a weak part in the educational system. With the social economic development of China, there is a growing demand for preschool education from the public, and the great imbalance between supply and demand exists in preschool education. The problems of the expensiveness and difficulties in getting admitted to the kindergartens have gradually evolved into a serious social problem, which has incurred lots of criticism.In this new historical period, the concept of fairness in education is progressing to practice; the public financial system is being established and improved; the Sixteenth National Congress of Chinese Communist Party has established the aim of balancing the basic public service; the strategy of rule of law is being carried out and a county ruled by law is steadily practicing; the roles of the government is experiencing profound changes; the public products and public service provided by the government is being strengthened. In such a background, it seems more urgent to develop the preschool education.Since2007, our country’s emphasis on preschool education degree increased significantly, the central and provincial, municipal governments at various levels increased spending on preschool education. According to statistics,2011-2013, the central government has put50billion yuan in preschool education, the local financial investments on the preschool education have reached160billions. With the significant increasing capital input in preschool education, a kind of phenomenon causes attention, that is behind these inputs, and didn’t have a set of perfect legal system as a guarantee. All levels of government behavior of investment with evident randomness and occasion, some other critical problems are emerging seriously, including implementing the duties of governments at all levels, optimizing the investment structure, improving the fund use efficiency and the investment mechanism. To solve these problems, the improvement of the financial legal system is of the first importance.Historically speaking, there have been four main stages in preschool investment in PRC (investment based mainly on unit, society, market and public finance). The existing main many problems include the lack of responsibility and capital input, the non balanced development of preschool education.There are two aspects in fiscal law to guarantee preschool education investment, including the substantive rules and procedural rules system. The substantive rules include: First, strengthening the government’s dominant position in preschool education investment. To play the role of main channel financial input in preschool education investment; To develop the relevant system of preschool education investment; To strengthen the guide of preschool education investment; To play the role of restriction and supervision for other investment protagonist. Second, making reasonable division of powers and financial powers at all levels of government in preschool education. To define the responsibilities at all levels of government to develop preschool education; To enhance the financial resources of county government in developing of preschool education; To strengthen the co-ordination of the provincial government. Third improving fiscal transfer payment system. To establish a relatively independent education fiscal transfer payment system; To perfect the laws and regulations of the preschool education fiscal transfer payment; To determine a reasonable amount of preschool education fiscal transfer payment; To set up a scientific calculation method of preschool education fiscal transfer payment method. Fourth, building multi-channel investment mechanism. To make appropriate separation of government functions and promote the preschool education investment into diversification; To explore various forms of the kindergarten actively and form a operation mechanism of preschool diversification; To establish an incentive mechanism of the diversification of preschool education investment; To improve the legal regulation of the preschool education prices. Fifth,setting up efficient investment mechanism to promote the balanced development of preschool education. To promote the balanced development between kindergartens; To promote the balanced development of the urban and rural preschool education; To promote the balanced development of the public and private preschool education; To promote the balanced development of the children with different family background. The procedural rules include:First, Establishing a budget system of preschool education investment. To solve the main problems of the current budget system and enhance the legalization of preschool education budget system; To reform the legal policies of expenditure and improve the integrity of the budget; To standardize the budgeting process and improve the scientific of budget; To establish a departmental budget system and standardize the management of kindergartens. Second, Establishing a performance evaluation system of preschool education investment. To define the performance evaluation guidelines of preschool education investment; To improve assessment procedures; To establish the evaluation index system. Third, Establishing a supervision mechanism of preschool education investment. To perfect preschool education investment supervision legal system; To give full play to the role of the multiple supervision main body; To intensify information disclosure; To set up covering the supervision of the running process of preschool education funding mechanism. Fourth, Building the legal responsibility system of preschool education investment. To Clear the components of the legal liability system of preschool education ininvestment and the implementation form. To standardize the procedures of legal responsibility for preschool education investment.更多还原