This article explains Education Management Organizations (EMOs) that are for profit. EMOs take measures to reduce operating cost and increasing school revenue. It also analyzes how USA government ensures the completion of the contracts that are signed between EMOs and the school board or government sectors. This articles then points out the challenges as well as opportunities that have been brought to US education system by this market-oriented reform. EMOs in the US serves as a potential model for China's fiscal reform in education.% 本文对美国教育管理组织(EMOS)在追求利润过程中减少办学成本、增加办学收入所采取的措施给予了解释,分析了美国政府和学区如何监督才能使教育管理组织在追求高额利润的同时,保证完成与学校董事会和政府部门签订的契约。文章指出教育管理组织这场公立学校市场化改革,给美国教育发展带来的机遇与挑战,并对我国未来教育经费管理有一定借鉴意义。
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