中国中长期教育规划中的教育财政政策.ppt

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1、中国中长期教育规划中的教育财政政策,北京师范大学 袁连生,Education Finance Policies in Chinas Medium-to-long-term Education Reform&Development Plan,Beijing Normal University YUAN Liansheng,Company Logo,一、现行教育财政体制与规划纲要的教育财政政策内容二、规划纲要确定教育财政政策的考虑三、规划纲要教育财政政策的效果展望与改革建议,Company Logo,Current Education Finance System and the Finance

2、Policies in the Outline(for the Plan)Concerns on the Finance Policies in the OutlineExpectations and Suggestions,Company Logo,一、现行教育财政体制与规划纲要的教育财政政策内容1、2010-2020年教育事业发展的主要目标2、中国现行教育财政体制的特点3、规划纲要中教育财政政策的规定,Company Logo,Current Education Finance System and the Finance Policies in the Outline1、Major Go

3、als of Education Development:Year 2010 to 20202、Characteristics of Current Education Finance System3、Education Finance Policies in the Outline,Company Logo,1、2010-2020年教育事业发展的主要目标,中国目前有着世界上最大的教育体系。2009年，各级教育机构在校（园）生近2.6亿人，其中,Company Logo,1、Major Goals of Education Development:2010-2020,China has the

4、 largest education system in the worldIn 2009,about 260 millions Chinese were in schools,Company Logo,中国政府在2010年7月发布了国家中长期教育改革和发展规划纲要(2010-2020年)。文件提出，到2020年中国要基本实现教育现代化，基本形成学习型社会，进入人力资源强国行列。2020年中国教育事业发展的主要指标(部分)：,Company Logo,The Chinese government issued the Outline in July 2007It mention that Ch

5、ina should achieve the educational modernization,become a Study-type society,and become a country with good human capital stockSome indexes：,Company Logo,Company Logo,Company Logo,2、中国现行教育财政体制的特点,(1)政府投入为主的多渠道筹资体制,Company Logo,2、Characteristics of the Current Education Finance System,(1)Mostly Gov I

6、nvestment/Multi-channel Financing,Company Logo,2、中国现行教育财政体制的特点,(2)五级政府共同分担的公共教育经费投入体制中国有五级政府，在教育经费分担责任的划分上，没有很明确的规定，基本沿用谁办学谁负担的传统。,Company Logo,2、Characteristics of the Current Education Finance System,(2)The five levels of governments all have responsibility on the investment of public educationThe

7、re is no explicit statement about which level of the government is responsible to the finance of what education.Usually it is the government that set up the schools in charge of the finance.,Company Logo,3、规划纲要中教育财政政策的规定,规划纲要第四部分“保障措施”中第十八章的标题为“保障教育经费投入”。主要有三方面内容：（1）增加教育投入优化财政支出结构，统筹各项收入，把教育作为财政支出的重

8、点领域优先予以保障。提高国家财政性教育经费支出占国内生产总值（GDP）的比例，2012年达到4%。充分调动全社会办教育的积极性，扩大社会资源进入教育的途径，多渠道增加教育投入。,Company Logo,3、Education Finance Policies in the Outline,Chapter 18 in Part 4 of the Outline presents three measures to guarantee the education expenditure:（1）Increase Education InvestmentImprove the budget stru

9、cture,make overall plans of government revenues,and give priority to guarantee the expenditure on education.Government financial expenditure achieve 4%of the GDP in 2012 Make use of multi-resources and expand the channels of education investment,Company Logo,3、规划纲要中教育财政政策的规定,（2）完善投入机制进一步明确各级政府提供公共教育

10、服务的职责，完善各级教育经费投入机制，保障学校办学经费的稳定来源和增长。义务教育全面纳入财政保障范围，中央和地方政府共同分担；非义务教育实行（地方）政府投入为主、受教育者合理分担的体制。各地应根据国家办学条件基本标准和教育教学基本需要，制定并逐步提高区域内各级学校学生人均经费基本标准和学生人均财政拨款基本标准。,Company Logo,3、Education Finance Policies in the Outline,（2）Enhance the investment mechanismClarify the responsibilities of each level of gover

11、nment to ensure stable sources and increase of school funding.The central and local governments jointly support compulsory education；local governments and the education receiver share responsibility for non compulsory education.Local governments should gradually raise the standard of per student exp

12、enditure based on the national standard as well as the local demand.,Company Logo,3、规划纲要中教育财政政策的规定,（3）加强经费管理坚持依法理财，严格执行国家财政资金管理的法律制度和财经纪律。设立高等教育拨款咨询委员会，增强经费分配的科学性。高等学校建立政府委派总会计师的制度。建立经费使用绩效评价制度，加强重大项目经费使用的考评。,Company Logo,3、Education Finance Policies in the Outline,（3）Strengthen the Fund ManagementS

13、trict implementation of relevant laws and regulationsEstablish a consulting committee for the funds for higher education to ensure reasonable fund allocationSet up performance-based evaluation for the fund utilization(especially for large projects),Company Logo,（4）健全国家资助政策体系 完善已有的义务教育、中职教育和高等教育阶段的学生

14、资助制度外，还要逐步对农村家庭经济困难和城镇低保家庭子女接受学前教育予以资助，建立普通高中家庭经济困难学生国家资助制度。二、规划纲要确定教育财政政策的考虑1、增加教育投入政策的考虑与讨论2、完善教育投入机制政策的考虑3、加强教育经费管理政策的考虑4、完善学生资助体系政策的考虑,Company Logo,（4）Improve the Financial Aid System No only improving the existent aid policies for compulsory,middle-school level vocational,and higher educations,

15、but also expand the aids to preschool and general upper high school educationsB.Concerns on the Finance Policies in the Outline1、On increasing the investment2、On enhancing the mechanism3、On strengthening the fund management4、On improving the financial aid system,Company Logo,1、增加教育投入政策的考虑与讨论,教育经费不足是

16、中国教育发展中长期存在的问题。1993年政府提出2000年公共教育经费占GDP的比例要达到4%，但没有实现；规划纲要再一次提出，到2012年要实现上述投入目标。中国政府的收入中，有近1/3没有纳入预算管理，因此规划纲要提出，要统筹政府的各项收入，把教育作为财政支出的重点领域优先予以保障。家庭和社会的投入，是支撑中国教育发展的重要资金来源，规划纲要重申了扩大社会资源进入教育的途径，多渠道增加教育投入的政策。,Company Logo,1、On increasing the investment,The lag of investment is not a new issueIn 1993 the

17、 government proposed the 4%investment in 2000,but failed.The outline raises this goal again and sets the new deadline 2012.One third of the government revenues are excluded from budget management，therefore the Outline suggests making overall plans of each item of the government revenue,and giving pr

18、iority to educationHousehold and social investments are important source of educational development.The Outline reemphasizes the diversification of investment channels.,Company Logo,2、完善教育投入机制政策的考虑,主要有两个方面：一是要求各地制定各级学校生均经费标准和生均财政拨款标准，二是进一步明确政府在各级教育中的投入责任。要求各地制定各级学校生均经费标准和生均财政拨款标准，目的是确定教育经费需求，并通过需求来提

19、出政府的供给责任，以及衡量政府履行责任的程度。2006年后义务教育全面纳入财政保障，政府责任明确且基本到位。但政府在各级非义务教育中的投入责任长期以来并不明确，因此，规划纲要提出非义务教育实行以政府投入为主、受教育者合理分担、其他多种渠道筹措经费的投入机制，并试图进一步明确各级非义务教育中的政府投入责任。,Company Logo,2、On enhancing the mechanism,Chiefly two ways:One is to ask each level of government to establish standards of per student expenditur

20、e/financing for each level of education.The other is to clarify governments responsibilities on each level of educationThe first way is to make sure the education demand and use it to determine the government responsibility as well as assess their performance While the responsibilities of different

21、level governments on compulsory education have been clarified since 2006,the governments investment responsibilities on non compulsory education are still vague.So,the Outline suggests that it should be the government taking the key responsibility on non compulsory education,supplemented by personal

22、 and other social contributions.It also tries to clarify the different responsibilities.,Company Logo,3、加强教育经费管理政策的考虑,在教育经费长期短缺的同时，中国还存在教育经费使用效率不高、甚至贪污浪费的现象，还存在教育经费分配不合理、学校财务监督不力等问题。设立高等教育拨款咨询委员会，由其对拨款标准、拨款重点和拨款程序等提出建议和咨询，有利于提高高等教育经费分配的科学性和公平性。在高校设立政府委派的总会计师，可以提升经费使用和资产管理的专业化水平，更重要的是加强了政府对高校财务的监督。建立

23、教育经费使用绩效评价制度，加强重大项目经费使用考评。目的是增加经费分配和使用的科学性，加强对相关人员的问责，提高经费的使用效率。,Company Logo,3、On strengthening the fund management,Besides the lack of investment,there are many other problems of education investment,such as the low cost-effectiveness,corruption,unequal allocation,and weak supervision.Establish th

24、e consulting committee to provide suggestions of the standard,priority and procedure of higher education funding,which help make scientific and distributions of fundsAssign chief accountants to higher education institutes can make fund management more professional.More importantly,it help strengthen

25、 the governments supervision on the fund utilizationPerformance-based assessment is for reasonability,accountability and cost-effectiveness of the fund distribution and utilization,Company Logo,4、完善学生资助体系政策的考虑,2000年以来，中国在义务教育和高等教育阶段初步形成了对家庭经济困难学生的资助体系，但还存在一些问题，学前教育和普通高中的资助体系还没有建立起来。规划纲要提出了完善学生资助体系的几

26、项政策：一是提高农村义务教育家庭经济困难寄宿生生活补助标准，改善中小学生营养状况。二是逐步对农村家庭经济困难和城镇低保家庭子女接受学前教育予以资助。三是建立普通高中家庭经济困难学生国家资助制度。,Company Logo,4、On improving the financial aid system,Since 2000,China has formed a aid system for compulsory and higher educations,but there are still problems,and the aid system for preschool and gener

27、al upper middle school educations are still under construction.Several policies from the：First,raise the supporting level to boarders in rural schools to improve their health status.Second,gradually provide children from poor households with aids for preschool education.Third,provide students from p

28、oor households with aids for general upper middle school education,Company Logo,三、规划纲要教育财政政策的效果展望与改革建议1、增加教育投入政策的效果展望与改革建议2、完善教育投入机制政策的效果展望与改革建议3、加强经费管理政策的效果展望与改革建议4、完善学生资助体系政策的效果展望与改革建议,Company Logo,C.Outcome Expectations and Suggestions for the Outline Policies1、On increasing the investment2、On en

29、hancing the mechanism3、On strengthening the fund management4、On improving the financial aid system,Company Logo,公共教育经费2012年占GDP4%的目标将对各级政府特别是中央政府产生增加教育投入的压力。本届中央政府首长2013年才任期届满，4%的投入目标有很大的可能如期实现。足额征收教育费附加，通过税收优惠增加对教育的捐赠，需要税务部门作很大努力，短期内不会有很明显的效果。由于非义务教育的学杂费水平已经较高，提高学费的空间有限，完善成本分担也不会使教育经费有很大的增加。,1、增加教育

30、投入政策的效果展望与改革建议,Company Logo,The year 2012 4%goal gives pressures to each level governments.Since the current government leader group would keep in position until 2013,it is quite possible this time the goal could be achieved.It needs time to make come true the full-amount collection of education sur

31、charge(3%of the major taxes)and the tax incentive for educational donation,which called for certain efforts of the tax sectors。The tuition&fee are already high for non compulsory education that there is not much space for raising them.Also,it would not make big difference by optimizing the share of

32、expenditure.,1、Expectations and Suggestions_ increasing the investment,Company Logo,要保持教育投入长期稳定的增加，需要完善和改革教育财政体制，特别是改革公共教育预算体制、各级政府公共教育经费分担体制和公共教育经费投入问责机制。使人民代表大会成为教育预算的真正决策者，拥有较充足财政资源的中央和省级政府承担更大的教育投入责任。将教育发展和公共教育经费投入的表现与政府首长和财政主管官员的评价和升迁相联系，使公共教育经费的投入由制度而不是政府官员的偏好决定。,Company Logo,To maintain stabl

33、e growth of education investment,we need to improve and reform the education finance system,especially the budge system,the government cost-sharing system,and the accountability system.Let the Peoples Congress be the real decision maker.The central and provincial governments,which possess a large pr

34、oportion of the financial recourses,should take more responsibility on supporting educationLink the assessment and promotion of government official with the educational development and public education expenditure.This measure could make public education investment no long based on the officials pre

35、ference,Company Logo,制定各级学校生均经费标准和生均财政拨款标准，是一项技术性和政策性很强的工作，通过这项政策来增加教育投入在短期内也难以产生效果。除了义务教育外，规划纲要对其他各级教育的政府投入责任并没有明确。特别是，公共教育经费主要由财力薄弱的县级政府负担而财力雄厚的中央和省级政府负担较少，财政结构性失衡问题没有得到解决。完善教育投入机制，最主要的是合理确定政府与个人、各级政府之间在各级教育中的投入责任。在中国目前的情况下，应区分公办学校和民办学校，区分不同类别的教育来确定投入责任。,2、完善教育投入机制政策的效果展望与改革建议,Company Logo,It is t

36、echnical challenging and(政策性很强指？)to set up investment standards,so this policy is not expected to work in the short termThe Outline does not offer clear statement of the government responsibility on different level of educations except the compulsory education.It does not go deep to the concrete sol

37、ution of unbalancing financing structure(county vs.central and provincial governments)。It is crucial to reasonably determine the roles of governments/individuals and their relationship in the education financing.In Chinas case,the responsibilities could be set based on public-private and categorical

38、 differences,2、Expectations and Suggestions_ enhancing the mechanism,Company Logo,建立高等教育拨款咨询委员会、政府委派高校总会计师和教育经费使用绩效评价制度等改革措施，主要适用于公共教育经费和公办学校的管理。如果能顺利实施，将有助于提高公共教育经费分配的公平性和科学性，加强对公办学校的财务监督，提高教育经费的使用效率。还应该完善各级学校的财务治理结构，并建立学校财务公开制度等。,3、加强经费管理政策的效果展望与改革建议,Company Logo,The establishment of consulting co

39、mmittee,the assignment of chief accountant,and the performance-based assessment are mainly for public institutes.If the proposed policies could be implemented,they would help improving the equality and reasonability of financial distribution,leading to better supervision,and higher efficiencyThere s

40、hould also be systems to make the education finance well-managed and transparent.,3、Expectations and Suggestions_ strengthening the fund management,Company Logo,提高农村义务教育家庭经济困难寄宿生生活补助标准，对经济困难家庭子女接受学前教育予以资助，建立普通高中家庭经济困难学生国家资助制度，这些改革将减轻经济困难家庭的教育负担，提高教育公平。经验表明，要使这些资助政策产生预期的效果，需要由中央和省级政府为主提供资助资金。还需要完善高校的

41、助学贷款制度。中央政府应该承担高校学生贷款的担保责任，激励商业银行扩大助学贷款，提高家庭经济困难学生进入高等学校的机会。,4、完善学生资助体系政策的效果展望与改革建议,Company Logo,The mentioned policies would lower the burden of low-income households,and contribute to educational equalityBased on previous experiences,monetary supports from the central and provincial governments pl

42、ay essential roles on realizing the expected outcome.The central government still needs to improve the financial aid system for higher education.It should take the guarantee obligation for student loan,which could motivate commercial banks to offer more study loans to increase the low-income students possibility of enrollment.,4、Expectations and Suggestions_ improving the financial aid system,谢谢！,Thank You！,