英国基础教育公式拨款的改革路径与启示

发布时间：2018-03-20 12:36

  本文选题：财政教育投入　切入点：公式拨款　出处：《财政研究》2017年09期 　论文类型：期刊论文

【摘要】：财政教育拨款是教育资源分配的源头,均衡拨款是基础教育服务均等化的前提。在OECD成员国中,英国基础教育的财政投入和教育水平都具有领先优势。为了持续改善教育公平,英国自2010年开始推进基础教育公式拨款改革,在渐进式的探索过程中逐步厘清了基础教育公式拨款改革的主线,明确了公平拨款体系的内涵,并于2016年明确提出"国家教育拨款公式"的改革方案,将建立中央和地方一体化的基础教育公式拨款模式。英国的基础教育公式拨款改革,为我国探索和建立财政基础教育拨款模式提供了参考。
[Abstract]:The financial allocation for education is the source of the allocation of educational resources, and the balanced allocation is the prerequisite for equalization of basic education services. In the OECD member countries, the financial investment and educational level of the UK in basic education have the leading edge. In 2010, the United Kingdom began to promote the reform of basic education formula allocation. In the process of gradual exploration, it gradually clarified the main line of the basic education formula allocation reform, and clarified the connotation of the fair funding system. In 2016, the reform scheme of the National Education allocation Formula was clearly put forward, which will establish the central and local integration of the basic education formula allocation model. It provides a reference for our country to explore and establish the financial basic education allocation model.
【作者单位】： 上海立信会计金融学院会计学院;
【基金】：教育部立项课题“教育经费统计体系研究”(13HX08) 上海市财政局立项课题“关于进一步建立生均经费定额标准体系若干问题研究”(15HX08) 上海市教育委员会“教师发展工程”(2015)项目
【分类号】：G639.2
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