从公平到充足：美国州政府义务教育拨款原则及其实施办法的改革

State Governments Allocation Principles and Modes of Compulsory Education in the USA

政府是义务教育的财政责任主体。美国州政府在义务教育拨款上遵循从公平到充足的原则，并形成了较为成熟的拨款模式。本文认为，我国省级政府同样面临解决县域之间义务教育资源配置的公平与充足这一问题。中美两国在义务教育经费投入上存在共同之处，美国州政府的基准拨款模式，对于改革我国省级政府的义务教育拨款制度提供了借鉴的可能。

Government is the subject of financial responsibilities of compulsory education. The U.S. State governments have followed the principles of from equity to adequacy， and have formed relatively mature allocation modes of compulsory education. The paper considers that provincial governments in China are facing with the same problems of equity and adequacy， and it is possible for China to learn the allocation principles and modes from the U.S.