“个人学习账户”制度研究———基于发达国家的实践

Research on the “Individual Learning Accounts” System： Based on the Practices of Developed Countries

作为一种提升个人技能和促进终身教育发展的手段，“个人学习账户”制度已被世界范围内数十个发达国家所采用。从历史来源上看，“个人学习账户”制度是“教育券”制度的进一步发展和延伸；从理论基础上看，“个人学习账户”制度以新公共管理理论、公共选择理论和教育公平理论为基础；从价值取向上看，“个人学习账户”制度融合了“以资产为本”和“以能力为本”两种价值取向；从实践模式上看，“个人学习账户”制度衍生了储蓄型和拨款型两种模式。“个人学习账户”制度理论层面和实践层面的经验，值得我国借鉴。

As a means of improving personal skills and promoting life-long education，“Individual Learning Accounts”System now has been adopted by dozens of developed countries all over the world. From the point of historical resources，it is the further development of education voucher. From the point of theoretical basis，it is based on New Public Management，Public Choice Theory and Education Equality Theory. From the point of value orientation，it is integrated with Asset-Based View and Capability-Based View. From the point of practical models， it generates two schemes：saving scheme and budget scheme. We should absorb the successful experience of “Individual Learning Accounts”System both at theoretical level and practical level.