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上海市财政教育支出问题研究

Research in Shanghai’s Fiscal Educational Expenditure

【作者】 黄志伟

【导师】 李寿德;

【作者基本信息】 上海交通大学 , 公共管理, 2009, 硕士

【摘要】 教育是发展科学技术和培养人才的基础,在现代化建设中具有先导性和全局性作用,必须摆在优先发展的战略地位。基于此,上海确立了“科教兴市”的战略并提出了“率先实现教育现代化”的目标。在教育发展过程中,起至关重要作用的是政府的财政教育支出。本文从政府财政投入总量入手进行研究,随后用大量的数据、图表深入分析上海财政教育支出结构和投入体制存在的问题,最后依照发达国家的有益经验,提出改进思路。本文内容如下:第一部分主要论述财政教育支出的理论基础,用公共产品理论、教育投资理论、教育公平理论等分析了保障教育的公共利益特别是追求基础教育领域的社会公平是政府介入教育的最基本责任。第二部分主要探讨上海市财政教育支出目前存在的问题。这部分内容包含三方面:第一通过国民生产总值、教育经费总支出等数字分析得出上海市财政教育支出总量不足的问题。第二分析上海财政教育支出结构不平衡问题,包括三级教育之间的差别,区县之间差别以及校际差别。第三分析了当前上海财政教育支出体制的不足之处,包括基础教育“分级管理、分级办学”的管理体制,客观上造成了基础教育非均衡化问题严重和高等教育财政投入体制不合理的问题。第三部分借鉴国内外经验谈对上海财政教育支出的启示。对应第二部分提出的三个问题,论述了美国、日本、德国以及中国台湾、广东等国家和地区在加大国家财政教育投入力度、优化教育支出结构以及完善财政教育支出体系方面的做法和经验。第四部分结合上海教育财政支出问题和国内外经验借鉴提出财政教育支出改革的对策建议。根据第二部分提出的问题,一一提出解决办法,即在今后的教育投入中切实转变教育投资理念,树立“公平观”和“绩效观”;建立科学的指标体系,通过量化指标客观评价和监测投入效果;加强法制建设,将增加高层次政府对基础教育的财政支持力度上海市财政教育支出问题研究法定化;强化政策导向,明确基础教育的优先地位;创新体制、机制,增进政府教育投入的努力程度,完善财政教育支出体制。

【Abstract】 Education is the base of developing science and technology, and cultivating talents. It is the global leader in modernization construction. So it is necessary to put education to the privileged position. Thus Shanghai formulates the strategy of revitalizing through the development of science and education, proposes the target of the lead in realizing modernization of education. The government’educational expenditure is playing an essential role to educational development. This thesis discusses total amount of Shanghai’s educational expenditure , then analyzes structure and educational system with large amounts of data and charts ,finally brings up some revolution thoughts according to advanced experience. The overall contents of this thesis is :The first part discusses the theoretical basis of educational expenditure. With the use of public goods theory, educational investment theory and educational equity theory, draws out that, in the field of education, the most fundamental duty of the government is to protect the public benefit for education especially for the justice of basic education.The second part discusses the problems of Shanghai’s current educational expenditure. This part includes three aspects. First is through GDP,total educational expenditure analysis to show that the total amount is not enough.Second is analyzing the problem of structure unbalance, Including three level difference and district difference.Third is about the educational system, including the basic education system of“management by different levels of government”,which objectively causes serious consequences of non-equilibrium in basic education, the other problem is the unreasonable higher educational expenditure system.The third part discusses the advanced experience of international and domestic such as America,Japan, Germany, and Taiwan, Guangdong province of China. It can be learned that how to increase government investment, to optimize expenditure structure and to improve the financial expenditure system.The fourth part gives some revolution idea about educational expenditure. To resolve these current problems, Shanghai government should learn from useful experience of international and domestic, to change the educational investment concept, establishing a“fair view”and“performance view”, to set up a scientific index system, making an objective evaluation and monitoring the input effect by quantified index, to improve the legal system in order to strengthen the expenditure responsibility of the government on the senior level , and to adjust the education policy , confirming the clear priority of basic education, to innovate systems, it is hoped that these ways will enhance the efforts of the government investment in education and improve the financial expenditure system.

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