学前教育成本分担：文献分析的视角

摘要

学前教育成本分担机制是从制度上对学前教育健康发展实施保障。成本分担包括三个内容：所需分担的学前教育成本及其计量、分担主体及其分担比例及各级政府的责任分工。基于文献分析,本文认为：学前教育成本是满足一定质量要求、资源充分利用下的必要成本。这一成本随着经济发展水平的提高而增加;政府和个人的分担比例应该综合效率、公平以及国际经验共同确定,需要结合各地实际,不应盲目攀比;政府间学前教育投入分工应采取分权方式以提高资源配置效率,兼顾到公平目标,中央和省级政府应通过转移支付承担一定的成本。%Cost-sharing in preschool education is the fundamental mechanism to protect its healthy development.The design includes three key elements： the cost of shared cost,the shared ration and the division of responsibilities at different levels of government.Based on the literature analysis,the paper argues that the shared cost is the cost that meets certain quality with full use of the resources,its increase with economic development.The shared ratio should be determined by combining efficiency,equity,equity and international experiences according to local situation.Fiscal decentralization is help to improve the efficiency,but the central and provincial government should bear certain costs through transfer payments due the consideration to equity.