教育财政公平度量框架评价及改进

Comment and Proposal on the Analysis Frame of Educational Finance Equity

美国学者Berne和Stiefel在上个世纪提出的教育财政公平度量框架被理论界认为是[最全面]的框架，日后也被许多研究者用来对教育财政公平进行经验研究。但[最全面]是否意味着是[最完美]的？发源于美国的度量框架是否完全适用于我国？论文在对该框架进行客观评价之后，从教育财政公平对象、横向公平原则、纵向公平原则、财政中性原则，以及三个原则之间的关系这五个维度，对原有框架进行了适应我国教育实际情况的本土化改进。

The analysis frame of education finance equity， which is proposed by American scholars Berne and Stiefel， is considered as the most comprehensive frame ever， and it has been used by many researchers for empirical research in the field. However， does the most comprehensive mean the most perfect? Is the analysis frame that came from America applicable in China? The paper makes some objective comments on the frame. And then it adapts the frame to the educational conditions in China from five dimensions， that is， the object of educational finance， horizontal equity， vertical equity， financial neutrality， and the relationship of three equity principles.