全球教育展望

本文基于1995—2016年教育经费统计数据,沿着中国经济发展与教育财政改革脉络,系统分析了教育经费来源结构、分配结构及使用结构的变化趋势,并基于国际视角分析中国教育经费的结构特点。研究发现:中国教育经费来源结构中公共财政教育经费一直占主导地位,各项非财政性教育经费投入较低;教育经费分配结构中学前教育及高中教育经费配置较低;教育经费使用结构中人员经费支出占比虽然较高,但与OECD国家相比仍明显偏低。最后,本文有针对性地从教育经费来源结构、分配结构及使用结构视角提出中国教育经费改革的对策建议。

Based on the statistics of education funding from 1995 to 2016, this paper follows the path of China's economic development and education and financial reform, systematically analyzes the changes of the source structure, distribution structure, and expenditure structure of education funding, and analyzes the structure characteristic of China's education funding with international perspective. This study finds that the public financial education funding has always dominated and the non-financial education funding is relatively low in the source structure of education funding. Pre-school education and high school education's funding allocation are relatively low in the allocation structure of education funding. In the expenditure structure of education funding, although the proportion of personnel expenditure is relatively high, it is still significantly lower than OECD countries. Finally, this paper suggests the reform of education funding in China from the perspective of the source structure, distribution structure and expenditure structure of education funding.