我国教育预算监督和评价的现状及问题分析

A Study on the Present Situation and Problems of the Supervision and Evaluation on the Education Budget in China

本文介绍了我国教育预算监督和评价演变的过程，1997年以来我国和北京市教育预算监督条例的沿革，以及对国内学者在教育预算监督和评价上做出的研究进行了阐述，并在此基础上，针对我国教育预算监督和评价的现状等进行说明，最后提出相应的政策建议。

The paper firstly introduces the development of supervision and evaluation on education budget in China with a focus on the reforms of supervision regulations in both Chinese and Beijing’s education budget since 1997. Then， it summarizes some views based on the previous researches and illustrates the present situation of supervision and evaluation in Chinese education budget. Finally， it points out some policy suggestions.