华东师范大学学报(教育科学版)

华东师范大学学报(教育科学版) ›› 2017, Vol. 35 ›› Issue (3): 116-125+172.doi: 10.16382/j.cnki.1000-5560.2017.03.012

• 专题二 • 上一篇    下一篇

我国教育财政投入充足指数设计与标准化测算

汪栋1, 张琼文2, 黄斌1   

  1. 1. 南京财经大学公共管理学院, 南京 210023;
    2. 南京财经大学财政与税务学院/公共财政研究中心, 南京 210023
  • 出版日期:2017-06-20 发布日期:2017-05-16
  • 基金资助:
    国家社会科学基金教育学一般项目“2000年后我国义务教育财政制度改革效果评价研究”（项目批准号：BFA140039）。

Adequacy Index Design and Standard Calculation of Educational Finance Input in China

WANG Dong1, ZHANG Qiongwen2, HUANG Bin1   

  1. 1. School of Public Administration/Center for Public Finance Research, Nanjing University ofFinance and Economics, Nanjing 210023, China;
    2. School of Public Administration, NanjingUniversity of Finance and Economics, Nanjing 210023, China
  • Online:2017-06-20 Published:2017-05-16

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摘要： 教育财政投入的首要目标是为教育事业发展提供充足的资源，努力达到或接近与教育系统总体产出要求相匹配的经费标准。基于不同时期我国《教育事业发展五年规划》，结合Evidence-based和成本函数法，对达到充足要求的财政性教育经费进行标准化测算。实证结果表明：当前我国教育财政投入能够基本满足教育事业发展需求，但也存在规划目标与经费投入匹配度不高、处于较低层次教育扩展状态等问题。此外，后“4”时代的充足水平增速放缓、区域间和城乡间充足水平不均衡等问题，也迫切要求教育财政投入长效机制的建立和完善。

关键词: 教育财政投入, 充足指数, Evidence-based方法, 成本函数法

Abstract: The primary goal of financial input in education is to provide sufficient resources in support of the development of education, and strive to meet the funding criteria marching the overall requirements of educational output. Based on the five-year plan for the education development in China in different periods, using the evidence-based and cost function method, the authors made the standard calculation of the financial education funds which can meet the adequacy requirements. The empirical results show that at present China's financial investment in education can basically meet the needs of the development of educational undertakings, but there are problems.For example, the matching degree of the planning objectives and funds investment is not high, and the expansion of education is at a relatively low level. In addition, both the growth slowdown of adequate levels in the post "4" era,and regional or urban-rural imbalance of adequate level are pressing for the establishment and improvement of the long-term mechanism of financial investment in education.

Key words: education financial input, adequacy index, evidence-based method, cost function method