以制度规范保障财政教育投入

摘要

本文首先从提出目标、采取对策等方面分析和测算了2012年我国教育投入能够实现财政性教育经费占GDP4%的目标。然后，就4%目标实现后如何持续保障财政教育投入问题，着重从公共财政职能、预算管理体系和教育财政体制等制度规范上阐述了我国财政教育投入持续保障的基本思路与对策。%　　Firstly, the paper analyses and calculates that education investment which can realize the goal of financial education funds accounted for GDP4%in 2012 from aspects of puting forward target ,taking measures and so on. Then, just in the problem how to continue security financial education input after 4%target realized, it emphatically discusses the basic train of thought and countermeasures from aspects of public finance function, budget management structure and education financial system and so on.