中国中长期教育规划中的教育财政政策

1、中国中长期教育规划中中国中长期教育规划中的教育财政政策的教育财政政策Education Finance Policies in Chinas Medium-to-long-term Education Reform & Development Plan Beijing Normal University YUAN Liansheng一、现行教育财政体制与一、现行教育财政体制与规划纲要规划纲要的教育财政政策内容的教育财政政策内容二、二、规划纲要规划纲要确定教育财政政策的考虑确定教育财政政策的考虑三、三、规划纲要规划纲要教育财政政策的效果展望与改革建议教育财政政策的效果展望与改革建议A.

2、Current Education Finance System and the Finance Policies in the Outline (for the Plan)B. Concerns on the Finance Policies in the OutlineC. Expectations and Suggestions一、现行教育财政体制与一、现行教育财政体制与规划纲要规划纲要的教育财政政策内容的教育财政政策内容1 1、2010-20202010-2020年教育事业发展的主要目标年教育事业发展的主要目标2 2、中国现行教育财政体制的特点、中国现行教育财政体制的特点3 3、规划纲

3、要规划纲要中教育财政政策的规定中教育财政政策的规定A. Current Education Finance System and the Finance Policies in the Outline1 1、Major Goals of Education Development: Year 2010 to 2020Major Goals of Education Development: Year 2010 to 20202 2、Characteristics of Current Education Finance SystemCharacteristics of Current Educ

4、ation Finance System3 3、Education Finance Policies in the OutlineEducation Finance Policies in the Outline1 1、2010-20202010-2020年教育事业发展的主要目标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。中国目前有着世界上最大的教育体系。20092009年，各级教育机构在校（园）生近年，各级教育机构在校（园）生近2.62.6亿人，其中亿人，其中 幼儿在园人数幼儿在园人数( (万人万人) )26582658 三年毛入园率三年毛入园率(%)(%)50.950.9小学

5、在校生小学在校生( (万人万人) )1007110071净入学率净入学率(%)(%)99.4 99.4 初中在校生初中在校生( (万人万人) )54015401毛入学率毛入学率(%)(%)99.099.0高中阶段在校生高中阶段在校生( (万人万人) )46414641 毛入学率毛入学率(%)(%)79.2 79.2 高等教育在校生高等教育在校生( (万人万人) )28262826毛入学率毛入学率(%)(%)24.2 24.2 1 1、Major Goals of Education Development: 2010-Major Goals of Education Development:

6、2010-20202020China has the largest education system in the worldChina has the largest education system in the worldIn 2009, about 260 millions Chinese were in schoolsIn 2009, about 260 millions Chinese were in schools CategoryCategoryEnrollmentEnrollment(10,000)(10,000)Gross enrollment Gross enrollm

7、ent rate (%) rate (%) KindergartenKindergarten26582658 50.950.9ElementaryElementary100711007199.4 99.4 Lower middle schoolLower middle school5401540199.099.0Upper middle schoolUpper middle school46414641 79.2 79.2 PostsecondaryPostsecondary2826282624.2 24.2 中国政府在中国政府在20102010年年7 7月发布了月发布了国家中长期教育改革和国

8、家中长期教育改革和发展规划纲要发展规划纲要(2010-2020(2010-2020年年) )。 文件提出，到文件提出，到20202020年中国要基本实现教育现代化，基本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。形成学习型社会，进入人力资源强国行列。 20202020年中国教育事业发展的主要指标年中国教育事业发展的主要指标( (部分部分) )：2009年年2015年年2020年年学前教育学前教育幼儿在园人数（万人）幼儿在园人数（万人）265835304000学前一年毛入园率（）学前一年毛入园率（） 74.0 85.0 95.0学前二年毛入园率（）学前二年毛入园率（）6

9、5.0 70.0 80.0 学前三年毛入园率（）学前三年毛入园率（） 50.9 60.0 70.0 The Chinese government issued the Outline in July 2007The Chinese government issued the Outline in July 2007It mention that China should achieve the educational It mention that China should achieve the educational modernization, become a Study-type s

10、ociety, and become a modernization, become a Study-type society, and become a country with good human capital stockcountry with good human capital stockSome indexesSome indexes：200920152020Preschool EducationKindergarten (10,000)2658353040001 year preschool enrollment（）（） 74.0 85.0 95.02 years presc

11、hool enrollment（）（）65.0 70.0 80.0 3 years preschool enrollment（）（） 50.9 60.0 70.0 2009年年2015年年2020年年九年义务教育九年义务教育在校生（万人）在校生（万人）154721610016500巩固率（）巩固率（）90.893.095.0高中阶段教育高中阶段教育在校生（万人）在校生（万人） 464145004700毛入学率（）毛入学率（） 79.287.090.0 高等教育高等教育 在学总规模（万人）在学总规模（万人）297933503550在校生（万人）在校生（万人） 282630803300毛入学率（）

12、毛入学率（）24.236.040.02009201520209-year Compulsory EducationEnrollment (10,000)154721610016500Staying Rate (%)90.893.095.0Upper High School EducationEnrollment (10,000) 464145004700Gross enrollment rate (%) 79.287.090.0 Higher EducationEnrollment (10,000)297933503550In campus (10,000) 282630803300Gross

13、 enrollment rate (%)24.236.040.02 2、中国现行教育财政体制的特点、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政府投入为主的多渠道筹资体制2008年教育经费收入总量年教育经费收入总量14500.7亿元亿元政府投入的公共教育经费政府投入的公共教育经费10449.6亿元，占亿元，占72.1%非政府教育经费非政府教育经费4051.1亿元，亿元，占占27.9%92.7%来自税收来自税收学杂费学杂费2349.3亿元亿元社会捐赠社会捐赠102.7亿元亿元其他收入其他收入511.5亿元亿元学校事业收入学校事业收入1017.8亿元亿元民办学校举办者投入民办学校

14、举办者投入69.8亿元亿元学校事业收入在中小学主要是学生交纳的择学校事业收入在中小学主要是学生交纳的择校费，高校则主要是政府外的科研经费。校费，高校则主要是政府外的科研经费。2 2、Characteristics of the Current Education Finance SystemCharacteristics of the Current Education Finance System(1) Mostly Gov Investment/ Multi-channel Financing 2008 educational revenue14500.7亿元亿元Governmental1

15、0449.6 (72.1%)Nongovernmental4051.1 (27.9%)92.7% from taxTuition and Fee 2349.3Social Donation 102.7Other 511.5Undertaking Revenue 1017.8Private Institutions 69.81. In 100 million Yuan2. For primary and middle schools, the undertaking fee is the fee for school choice. For higher education institutes

16、, it is mainly the non governmental research funding2 2、中国现行教育财政体制的特点、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。有很明确的规定，基本沿用谁办学谁负担的传统。 幼儿教育幼儿教育政府投入很少，占公共教育经费政府投入很少，占公共教育经费1.3%左左右，主要是区县和街道、乡镇政府的投入右，主要是区县和街道、乡镇政府的投入义务教育义务

17、教育2006年后实行省级政府统筹，但总体上年后实行省级政府统筹，但总体上还是区、县政府负担为主还是区、县政府负担为主高中阶段教育高中阶段教育长期由区、县政府承担长期由区、县政府承担高等教育高等教育以省级政府为主，中央和地市级政府负担以省级政府为主，中央和地市级政府负担为辅为辅2 2、Characteristics of the Current Education Finance SystemCharacteristics of the Current Education Finance System(2)The five levels of governments all have respo

18、nsibility on the investment of public educationThere 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.PreschoolOnly 1.3% of the total public education expenditur

19、e. Mainly the county and town level taking responsibilityCompulsoryManaged by the provincial governments after, but the burdens are still on county and townUpper High SchoolOn district and county governmentsHigher EducationMainly on provincial governments，but also central and local governments3 3、规划

20、纲要规划纲要中教育财政政策的规定中教育财政政策的规定规划纲要规划纲要第四部分第四部分“保障措施保障措施”中第十八章的中第十八章的标题为标题为“保障教育经费投入保障教育经费投入”。主要有三方面内容：。主要有三方面内容：（1）增加教育投入）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点领域优先予以保障。政支出的重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提高国家财政性教育经费支出占国内生产总值（GDP）的比例，）的比例，2012年达到年达到4%。 充分调动全社会办教育的积极性，扩大社会资源进充分调动全社会办教育的

21、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。入教育的途径，多渠道增加教育投入。3 3、Education Finance Policies in the OutlineEducation Finance Policies in the OutlineChapter 18 in Part 4 of the Outline presents three measures to guarantee the education expenditure:（1）Increase Education InvestmentImprove the budget structure, make ove

22、rall 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 investment3 3、规划纲要规划纲要中教育财政政策的规定中教育财政政策的规定（2）完善投入机制）完善投入机制进一步明确各级政府提供公共教育服务的

23、职责，完进一步明确各级政府提供公共教育服务的职责，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。定来源和增长。义务教育全面纳入财政保障范围，中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。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

24、款基本标准。费基本标准和学生人均财政拨款基本标准。3 3、Education Finance Policies in the OutlineEducation Finance Policies in the Outline（2）Enhance the investment mechanismClarify the responsibilities of each level of Clarify the responsibilities of each level of government to ensure stable sources and increase government to

25、 ensure stable sources and increase of school funding. The central and local of school funding. The central and local governments jointly support compulsory educationgovernments jointly support compulsory education；local governments and the education receiver local governments and the education rece

26、iver share responsibility for non compulsory education.share responsibility for non compulsory education. Local governments should gradually raise the Local governments should gradually raise the standard of per student expenditure based on the standard of per student expenditure based on the nation

27、al standard as well as the local demand.national standard as well as the local demand.3 3、规划纲要规划纲要中教育财政政策的规定中教育财政政策的规定（3）加强经费管理）加强经费管理 坚持依法理财，严格执行国家财政资金管理坚持依法理财，严格执行国家财政资金管理的法律制度和财经纪律。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配的科学性。高等学校建立政府委派总会计师的制度。师的制度。 建立经费使用绩效评价制度，加强重大

28、项目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。经费使用的考评。 3 3、Education Finance Policies in the OutlineEducation Finance Policies in the Outline（3）Strengthen the Fund ManagementStrict implementation of relevant laws and regulationsEstablish a consulting committee for the funds for higher education to ensure reasonable

29、fund allocationSet up performance-based evaluation for the fund utilization (especially for large projects) （4 4）健全国家资助政策体系）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资助完善已有的义务教育、中职教育和高等教育阶段的学生资助制度外，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。家资助

30、制度。二、二、规划纲要规划纲要确定教育财政政策的考虑确定教育财政政策的考虑1 1、增加教育投入政策的考虑与讨论、增加教育投入政策的考虑与讨论2 2、完善教育投入机制政策的考虑、完善教育投入机制政策的考虑3 3、加强教育经费管理政策的考虑、加强教育经费管理政策的考虑4 4、完善学生资助体系政策的考虑、完善学生资助体系政策的考虑（4 4）Improve the Financial Aid SystemImprove the Financial Aid System No only improving the existent aid policies for No only improving t

31、he existent aid policies for compulsory, middle-school level vocational, and higher compulsory, middle-school level vocational, and higher educations, but also expand the aids to preschool and educations, but also expand the aids to preschool and general upper high school educationsgeneral upper hig

32、h school educationsB. Concerns on the Finance Policies in the Outline1 1、On increasing the investmentOn increasing the investment2 2、On enhancing the mechanismOn enhancing the mechanism3 3、On strengthening the fund managementOn strengthening the fund management4 4、On improving the financial aid syst

33、emOn improving the financial aid system1 1、增加教育投入政策的考虑与讨论、增加教育投入政策的考虑与讨论教育经费不足是中国教育发展中长期存在的问题。教育经费不足是中国教育发展中长期存在的问题。19931993年政府提出年政府提出20002000年公共教育经费占年公共教育经费占GDPGDP的比例要的比例要达到达到4%4% ，但没有实现；，但没有实现；规划纲要规划纲要再一次提出，再一次提出，到到20122012年要实现上述投入目标。年要实现上述投入目标。 中国政府的收入中，有近中国政府的收入中，有近1/31/3没有纳入预算管理，因没有纳入预算管理，因此此规划

34、纲要规划纲要提出，要统筹政府的各项收入，把提出，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。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家庭和社会的投入，是支撑中国教育发展的重要资金来源，源，规划纲要规划纲要重申了扩大社会资源进入教育的途径，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。多渠道增加教育投入的政策。 1 1、 On increasing the investmentOn increasing the investmentThe lag of investment is not a new issueTh

35、e lag of investment is not a new issueIn 1993 the government proposed the 4% investment in In 1993 the government proposed the 4% investment in 2000, but failed. The outline raises this goal again 2000, but failed. The outline raises this goal again and sets the new deadline 2012.and sets the new de

36、adline 2012. One third of the government revenues are excluded One third of the government revenues are excluded from budget managementfrom budget management，therefore the Outline therefore the Outline suggests making overall plans of each item of the suggests making overall plans of each item of th

37、e government revenue, and giving priority to educationgovernment revenue, and giving priority to educationHousehold and social investments are important source Household and social investments are important source of educational development. The Outline reemphasizes of educational development. The O

38、utline reemphasizes the diversification of investment channels.the diversification of investment channels. 2 2、完善教育投入机制政策的考虑、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。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要求各地制定各级学校生均经费标准和生均财政拨款标

39、准，目的是确定教育经费需求，并通过需求来提出标准，目的是确定教育经费需求，并通过需求来提出政府的供给责任，以及衡量政府履行责任的程度。政府的供给责任，以及衡量政府履行责任的程度。 20062006年后义务教育全面纳入财政保障，政府责任明确且基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，并不明确，因此，规划纲要规划纲要提出非义务教育实行以政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

40、一步明确各级非义务教育中的政府的投入机制，并试图进一步明确各级非义务教育中的政府投入责任。投入责任。 2 2、 On enhancing the mechanismOn enhancing the mechanismChiefly two ways: One is to ask each level of government Chiefly two ways: One is to ask each level of government to establish standards of per student to establish standards of per student ex

41、penditure/financing for each level of education. The expenditure/financing for each level of education. The other is to clarify governmentsother is to clarify governments responsibilities on responsibilities on each level of educationeach level of educationThe first way is to make sure the education

42、 demand and The first way is to make sure the education demand and use it to determine the government responsibility as well use it to determine the government responsibility as well as assess their performanceas assess their performance While the responsibilities of different level governments on W

43、hile the responsibilities of different level governments on compulsory education have been clarified since 2006, the compulsory education have been clarified since 2006, the governmentsgovernments investment responsibilities on non compulsory investment responsibilities on non compulsory education a

44、re still vague. So, the Outline suggests that it education are still vague. So, the Outline suggests that it should be the government taking the key responsibility on should be the government taking the key responsibility on non compulsory education, supplemented by personal and other non compulsory

45、 education, supplemented by personal and other social contributions. It also tries to clarify the different social contributions. It also tries to clarify the different responsibilities.responsibilities.3 3、加强教育经费管理政策的考虑、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

46、育经费用效率不高、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。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。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。高校财务的监督。 建立教育

47、经费使用绩效评价制度，加强重大项目经费建立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。强对相关人员的问责，提高经费的使用效率。 3 3、On strengthening the fund managementOn strengthening the fund managementBesides the lack of investment, there are many other Besides the lack of investment, there are

48、many other problems of education investment, such as the low problems of education investment, such as the low cost-effectiveness, corruption, unequal allocation, cost-effectiveness, corruption, unequal allocation, and weak supervision.and weak supervision. Establish the consulting committee to prov

49、ide Establish the consulting committee to provide suggestions of the standard, priority and procedure of suggestions of the standard, priority and procedure of higher education funding, which help make scientific higher education funding, which help make scientific and distributions of fundsand dist

50、ributions of fundsAssign chief accountants to higher education institutes Assign chief accountants to higher education institutes can make fund management more professional. More can make fund management more professional. More importantly, it help strengthen the governmentimportantly, it help stren

51、gthen the governments s supervision on the fund utilizationsupervision on the fund utilizationPerformance-based assessment is for reasonability, Performance-based assessment is for reasonability, accountability and cost-effectiveness of the fund accountability and cost-effectiveness of the fund dist

52、ribution and utilizationdistribution and utilization4 4、完善学生资助体系政策的考虑、完善学生资助体系政策的考虑20002000年以来，中国在义务教育和高等教育阶段初步形成年以来，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，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。学前教育和普通高中的资助体系还没有建立起来。 规划纲要规划纲要提出了完善学生资助体系的几项政策提出了完善学生资助体系的几项政策 ：一是提高农村义务教育家庭经济困难寄宿生生活补助标一是提高

53、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。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。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三是建立普通高中家庭经济困难学生国家资助制度。 4 4、 On improving the financial aid systemOn improving the financial aid systemSince 2000, China has formed a aid system for Since 2000, Chi

54、na has formed a aid system for compulsory and higher educations, but there are compulsory and higher educations, but there are still problems, and the aid system for preschool still problems, and the aid system for preschool and general upper middle school educations are and general upper middle sch

55、ool educations are still under construction. still under construction. Several policies from the Several policies from the ：First, raise the supporting level to boarders in First, raise the supporting level to boarders in rural schools to improve their health status.rural schools to improve their he

56、alth status. Second, gradually provide children from poor Second, gradually provide children from poor households with aids for preschool education.households with aids for preschool education.Third, provide students from poor households with Third, provide students from poor households with aids fo

57、r general upper middle school educationaids for general upper middle school education三、三、规划纲要规划纲要教育财政政策的效果展望与改革建议教育财政政策的效果展望与改革建议1 1、增加教育投入政策的效果展望与改革建议、增加教育投入政策的效果展望与改革建议2 2、完善教育投入机制政策的效果展望与改革建议、完善教育投入机制政策的效果展望与改革建议3 3、加强经费管理政策的效果展望与改革建议、加强经费管理政策的效果展望与改革建议4 4、完善学生资助体系政策的效果展望与改革建议、完善学生资助体系政策的效果展望与改革建

58、议C. Outcome Expectations and Suggestions for the Outline Policies1 1、On increasing the investmentOn increasing the investment2 2、On enhancing the mechanismOn enhancing the mechanism3 3、On strengthening the fund managementOn strengthening the fund management4 4、On improving the financial aid systemOn

59、 improving the financial aid system 公共教育经费公共教育经费20122012年占年占GDP4%GDP4%的目标将对各级政府特别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。本届中央政府首是中央政府产生增加教育投入的压力。本届中央政府首长长20132013年才任期届满，年才任期届满，4%4%的投入目标有很大的可能如期的投入目标有很大的可能如期实现。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，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。需要税务部门作很大努力，短期内不会有很明显的效果

60、。 由于非义务教育的学杂费水平已经较高，提高学费的空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。间有限，完善成本分担也不会使教育经费有很大的增加。1 1、增加教育投入政策的效果展望与改革建议、增加教育投入政策的效果展望与改革建议 The year 2012 4% goal gives pressures to each level The year 2012 4% goal gives pressures to each level governments. Since the current government leader group governmen