我国农村中小学公用经费充足性研究被引量：16

The Adequacy of Non-personnel Expenditure in Rural Primary Schools

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摘要公用经费是衡量教育投入水平的一个重要指标,也是教育事业发展的基本保证。我国中小学公用经费的定额标准一直按照1992年颁布的《普通中小学公用经费实物消耗定额》中的参考定额标准进行制定,存在的问题之一是公用经费的充足性未得到充分重视,拨付的公用经费不能满足学校和学生达到较高学业产出的实际需求。为此,需要改革现有国家公用经费定额标准的制定手段,将公用经费的拨付标准与学生的学业需要相结合,运用成本函数法等科学的手段测算农村中小学公用经费的充足性水平,切实提高农村中小学(尤其是在中部和西部的人口大省)公用经费的拨款基准,这样不仅可避免农村中小学公用经费投入过低、教学质量低下的情况,也有助于监督教育支出过大、成本过高、教育设施建设讲排场等资金浪费现象,同时能促进教育发展走向均衡化、稳定化。 Non--personnel expenditure （ NPE） is not only an important criterion of education input, but also the fundamental safeguard for the development of education. The benchmark of NPE for primary and middle school has long been calculated to ＂norm of the NPE material consumption for middle and primary schools＂. One of the main problems is that the adequacy of NPE has not been taken into serious consideration, so the appropriating funds for NPE can not meet the demand for school and students to produce higher level of output. Accordingly, the present method for setting benchmark of NPE needs reform, that is, to link the benchmark to the students output, to use scientific methods such as the cost function method to calculate the NPE＇s adequacy level for primary schools in rural areas, and to improve the benchmark of the NPE for rural primary schools. Then it can not only eliminate the conditions such as the low level of input and teaching quality; it can also help supervise wasting, such as excessive education expenditure, ostentation and extravagance pursuit of education establishments. Only then could the equity and stabilization development of education be placed in advancement.

作者杜育红梁文艳杜屏

机构地区北京师范大学教育管理学院

出处《北京师范大学学报（社会科学版）》 CSSCI 北大核心 2008年第6期13-20,共8页 Journal of Beijing Normal University(Social Sciences)

基金亚洲开发银行资助项目"义务教育财政改革研究"(TA4363-PRC)

关键词公用经费成本函数法财政充足性农村中小学教育事业中国 non--personnel expenditure（NPE） cost function finance adequacy

分类号 G40 [文化科学—教育学原理] G527 [文化科学—教育技术学]

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参考文献6

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