我国义务教育财政支出绩效评价研究初探

根据教育经济学的基本观点,义务教育属于准公共产品,适宜以政府投入为主。建立公共财政是政府公共治理和改革的重要内容,也代表了财政改革的方向。当前,对义务教育投入不足认识很多,但对于投入的质量却关注不够。究竟如何投入、投入多少、如何评价投入的效益,成为义务教育财政支出研究的重点。财政支出绩效评价制度是根据"花钱买效果"的预算观、"委托—代理论"和"目标结果导向"等理论建立起来的新制度,与关注过程的教育评价具有本质的差异,对于教育评价的转向具有重大意义。

The Research on the Financial Expenditure Performance Evaluation of Chinese Compulsory Education

According to the economics of education,the compulsory education belongs to the public product financed by government.Establishing public finance is the important content of governmental management and reform which represents the direction of financial reform.Presently,we pay much attention to insufficiency of the compulsory education investment while little attention to the investment quality.The key point of the education expenditure research should be on how to invest,how much to invests and how to evaluate its benefit.The new evaluating system based on the theories of "worthwhile spending","commission agent theory" and "the goal-oriented",has great significance for the orientation of educational financial expenses.