我國學前教育財政投入的特征與對策研究——基于國際比較的視角

摘要： 基于國際比較視角,回顧2006—2016年我國學前教育財政投入的發(fā)展,發(fā)現(xiàn):(1)我國學前教育成本分擔結(jié)構(gòu)不合理,政府承擔比重偏低,家庭負擔沉重,社會力量發(fā)揮不足;各級政府間投入責任不明確,地區(qū)之間投入水平不夠均衡。(2)學前教育投入規(guī)模不斷擴大,但與OECD發(fā)達國家仍有較大差距;生均教育經(jīng)費增長速度較為緩慢,支出絕對值與發(fā)達國家相差甚遠。(3)經(jīng)費配置中偏重資本性支出,經(jīng)常性支出不足;對學前教育質(zhì)量核心要素的投入不夠,教師薪資待遇水平偏低?；诖?應構(gòu)建"?；?、廣覆蓋、有質(zhì)量"的普惠性學前教育公共服務體系,對策如下:一是各級政府應承擔投入的主體責任,聚積社會力量,減輕家庭負擔,提供"付得起"的學前教育;二是分級分類設立學前教育發(fā)展項目,直指處境不利兒童,提供"顧得廣"的學前教育;三是調(diào)整經(jīng)費配置結(jié)構(gòu),關(guān)注教師的薪資保障和專業(yè)發(fā)展,提升學前教育質(zhì)量,提供"配得齊"的學前教育。
Based on the perspective of international comparison, this paper reviews the development of financial investment in preschool education in China from 2006 to 2016, and finds that:(1) the structure of preschool education share in China is unreasonable; the government undertakes a low proportion of investment, while the family burden is heavy and the social forces are not fully developed; the responsibility of governments at all levels is not clear, and the level of investment between regions is uneven.(2) The scale of investment in preschool education continues to expand, but there is still a big gap with OECD developed countries; the growth rate of per capita education expenditure is relatively slow, and the absolute value of expenditure is far from that of developed countries.(3) In the allocation of funds, the emphasis is on capital expenditure and the recurrent expenditure is insufficient; the input of the core elements of preschool education quality is insufficient, and the salary level of teachers is low. Based on this, we put forward the following strategies to establish a basic, wide-coverage, high-quality and generally beneficial public service system of preschool education. Firstly, governments at all levels should take the main responsibility of investment, and create a stable and friendly investment environment for social forces, reduce family burden and provide "affordable" preschool education. Secondly, classified preschool education development projects should be established at different levels, pointing directly to disadvantaged children. Thirdly, we should adjust the allocation structure of funds, pay attention to teachers' salary guarantee and professional development, improve the quality of preschool education, and provide "well-matched" preschool education.