“后4时代”教育经费管理制度建设：挑战与超越--基于甘肃省定西市、临夏州和陇南市的调查

摘要

2012年，财政性教育经费占GDP比例4%的目标已实现。进入后4%时代，我国将以更充足、更公平、更高效的教育经费投入来助推贫困地区教育事业的科学发展。教育经费增加后，贫困地区如何用好、管好教育经费，成为完善教育经费管理制度的重要任务。本文在对甘肃省定西市、临夏州和陇南市教育部门和部分学校调查访谈的基础上，对教育经费当前在分配机制、监督机制与评估机制等方面存在的问题进行了分析，并探讨了后4%时代我国教育经费管理制度建设面临的挑战。基于此，文章提出了以下建议：制定完善的“教育投入法”，优化教育经费分配结构；加强教育经费监督体系标准化建设，提高教育经费监管效益；形成“充满活力，富有效率”的教育经费使用评估体系。%In 2012,the target of the national educational budget's accounting for 4% of GDP had been achieved. In the Post-4%-age,China will invest more adequatly,equitably and efficiently in education funding to boost scientific development of education in poor areas. After increasing the funding of education,how to use and manage it well in poverty-stricken areas is an important task in improving education management system. In this paper,on the basis of investigation and interview of municipal education departments and some schools at Dingxi,Linxia and Longnan in Gansu Province,the problems in education funding currently in distribution mechanism,monitoring mechanism and e-valuation mechanism are probed. It also discusses the challenges of education management system construction for Chi-na in the "Post-4%-age". Thus,this paper makes the following recommendations: developing a sound "Investment in Education Law",optimizing the allocation of funding structure,strengthening the construction of the supervision sys-tem and standardization of education funding,improving regulatory effectiveness of education funding and forming a"vibrant and efficient" use of education funds evaluation system.