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ble fund allocation ? Set up performancebased evaluation for the fund utilization (especially for large projects) Company Logo ( 4)健全國家資助政策體系 完善已有的義務(wù)教育、中職教育和高等教育階段的學(xué)生資助制度外,還要逐步對農(nóng)村家庭經(jīng)濟(jì)困難和城鎮(zhèn)低保家庭子女接受學(xué)前教育予以資助,建立普通高中家庭經(jīng)濟(jì)困難學(xué)生國家資助制度。 二、 《 規(guī)劃綱要 》 確定教育財政政策的考慮 增加教育投入政策的考慮與討論 完善教育投入機(jī)制政策的考慮 加強(qiáng)教育經(jīng)費管理政策的考慮 完善學(xué)生資助體系政策的考慮 Company Logo ( 4) Improve the Financial Aid System No only improving the existent aid policies for pulsory, middleschool level vocational, and higher educations, but also expand the aids to preschool and general upper high school educations B. Concerns on the Finance Policies in the Outline On increasing the investment On enhancing the mechanism On strengthening the fund management On improving the financial aid system Company Logo 增加教育投入政策的考慮與討論 ? 教育經(jīng)費不足是中國教育發(fā)展中長期存在的問題。 ? 1993年政府提出 2020年公共教育經(jīng)費占 GDP的比例要達(dá)到 4% ,但沒有實現(xiàn); 《 規(guī)劃綱要 》 再一次提出,到 2020年要實現(xiàn)上述投入目標(biāo)。 ? 中國政府的收入中,有近 1/3沒有納入預(yù)算管理,因此 《 規(guī)劃綱要 》 提出,要統(tǒng)籌政府的各項收入,把教育作為財政支出的重點領(lǐng)域優(yōu)先予以保障。 ? 家庭和社會的投入,是支撐中國教育發(fā)展的重要資金來源, 《 規(guī)劃綱要 》 重申了擴(kuò)大社會資源進(jìn)入教育的途徑,多渠道增加教育投入的政策。 Company Logo On increasing the investment ? The lag of investment is not a new issue ? In 1993 the government proposed the 4% investment in 2020, but failed. The outline raises this goal again and sets the new deadline 2020. ? One third of the government revenues are excluded from budget management, therefore the Outline suggests making overall plans of each item of the government revenue, and giving priority to education ? Household and social investments are important source of educational development. The Outline reemphasizes the diversification of investment channels. Company Logo 完善教育投入機(jī)制政策的考慮 ? 主要有兩個方面:一是要求各地制定各級學(xué)校生均經(jīng)費標(biāo)準(zhǔn)和生均財政撥款標(biāo)準(zhǔn),二是進(jìn)一步明確政府在各級教育中的投入責(zé)任。 ? 要求各地制定各級學(xué)校生均經(jīng)費標(biāo)準(zhǔn)和生均財政撥款標(biāo)準(zhǔn),目的是確定教育經(jīng)費需求,并通過需求來提出政府的供給責(zé)任,以及衡量政府履行責(zé)任的程度。 ? 2020年后義務(wù)教育全面納入財政保障,政府責(zé)任明確且基本到位。但政府在各級非義務(wù)教育中的投入責(zé)任長期以來并不明確,因此, 《 規(guī)劃綱要 》 提出非義務(wù)教育實行以政府投入為主、受教育者合理分擔(dān)、其他多種渠道籌措經(jīng)費的投入機(jī)制,并試圖進(jìn)一步明確各級非義務(wù)教育中的政府投入責(zé)任。 Company Logo On enhancing the mechanism ? Chiefly two ways: One is to ask each level of government to establish standards of per student expenditure/financing for each level of education. The other is to clarify governments’ responsibilities on each level of education ? The first way is to make sure the education demand and use it to determine the government responsibility as well as assess their performance ? While the responsibilities of different level governments on pulsory education have been clarified since 2020, the governments’ investment responsibilities on non pulsory education are still vague. So, the Outline suggests that it should be the government taking the key responsibility on non pulsory education, supplemented by personal and other social contributions. It also tries to clarify the different responsibilities. Company Logo 加強(qiáng)教育經(jīng)費管理政策的考慮 ? 在教育經(jīng)費長期短缺的同時,中國還存在教育經(jīng)費使用效率不高、甚至貪污浪費的現(xiàn)象,還存在教育經(jīng)費分配不合理、學(xué)校財務(wù)監(jiān)督不力等問題。 ? 設(shè)立高等教育撥款咨詢委員會,由其對撥款標(biāo)準(zhǔn)、撥款重點和撥款程序等提出建議和咨詢,有利于提高高等教育經(jīng)費分配的科學(xué)性和公平性。 ? 在高校設(shè)立政府委派的總會計師,可以提升經(jīng)費使用和資產(chǎn)管理的專業(yè)化水平,更重要的是加強(qiáng)了政府對高校財務(wù)的監(jiān)督。 ? 建立教育經(jīng)費使用績效評價制度,加強(qiáng)重大項目經(jīng)費使用考評。目的是增加經(jīng)費分配和使用的科學(xué)性,加強(qiáng)對相關(guān)人員的問責(zé),提高經(jīng)費的使用效率。 Company Logo On streng