摘要
义务教育财政效率是财政效率在义务教育领域的延伸和应用,在财政支出基本方向明确之后,义务教育财政支出的经济效率主要表现为:财政资金的配置规模和结构是否合理;财政支出在运行过程中是否实现了成本最小化或产出最大化;财政支出制度的安排是否合理有效。这就是义务教育财政支出效率的三个维度:配置效率、技术效率和制度效率。文章通过界定义务教育财政效率的内涵,梳理了和评价了度量效率的五类方法,分析影响效率的主要因素,寻求提高义务教育财政支出效率的有效途径。
Compulsory education finance is the extension and application of the financial efficiency in the field of compulsory education. Based on the direction of fiscal expenditure,the efficiency is shown as: Whether the financial capital scale and the structure are reasonable; whether the fiscal expenditures are minimizing the cost in the process of running or maximum output; whether the fiscal expenditure institutional arrangements are reasonable and effective.These are three dimensions of compulsory education financial efficiency: allocate efficiency,technical efficiency and institutional efficiency. By defining the connotation of the compulsory education financial efficiency,there are different methods to measure it. These can find the main factors influencing the efficiency and seek the effective ways to improve the efficiency of compulsory education spending.
出处
《教育学术月刊》
北大核心
2015年第3期67-74,共8页
Education Research Monthly
基金
北京市教育科学"十二五"规划2014年度重点课题"北京教育基本公共服务水平评价研究"(项目批准号:AHA14165)
关键词
义务教育
财政效率
配置效率
技术效率
制度效率
compulsory education financial efficiency,allocation efficiency,technical efficiency,institutional efficiency
