陕西省义务教育经费“校财局管”模式研究

2006年以来,陕西省按照中央部署,对义务教育“校财局管”模式进行了积极有益的探索。从校财局管的“局”是教育局还是财政局看,“校财局管”在我省有三种模式：教育局主导的？‘校财局管”模式、财政局主导的“校财局管”模式和混合型的“校财局管”模式;从是否实行国库集中支付来看,分为两种模式即实行国库集中支付的“校财局管”模式和非国库集中支付的“校财局管”模式。陕西省义务教育经费“校财局管”模式的完善,应按照中央关于教育资金管理的相关规定,对义务教育“校财局管”的管理、使用权限与责任进行科学界定。对目前正在运行的教育局主导的“校财局管”模式从两个方面进行改造：一是对接国库中支付模式,二是实行远程核算。

Model of School Finance controlled by the Bureau in Shaanxi Provincial Compulsory Education

The mode of ＂school finance controlled by bureau＂, according to the policy of central government, carried on with positive exploration in Shaanxi Province since 2006. The mode has been implemented gradually in the districts and towns of Shaanxi, by innovating management model, strengthening management system and upgrading the management level continuously. But the model in Shaanxi province has defects of unbalanced development without unified policy guidance, complicated reimbursement procedures, weak budgeting and the lack of flexibility etc. It should scientifically define the application authority and responsibility, in accordance with the relevant provisions of the central government on the management of educational funds. The transformation led by the board of education could carry out from two aspects, to joint the centralized treasury payment mode and to implement remote accounting.