努力构筑我国公共教育财政体制（上）

China’s Educational Finance System：Challenges and Reforms

本文讨论了我国教育财政体制面临的问题和挑战，提山了改革建议，包括：制定明确的财政性教育投入目标，重新明确政府的教育投入范围和各级政府间的责任分工，完善公共教育预算管理制度，灵活采用多种教育服务的提供机制等。本文还对2010年和2020年我国教育经费用需求进行了预测分析。

This paper addresses some of the critical issues that deserve urgent and consistent attention in China’s educational finance system and argues that a comprehensive reform effort is needed. Ten reform recommendations are made， of which the most important ones include：set up clear growth target for fiscal revenues of education， provide adequate fiscal resources to implement quality compulsory education， improve expenditure assignments for the various levels of governments， use only selective interventions to address school operation， improve budge management and adopt a variety of mechanisms to deliver educational services， establish flexible and strong partnerships between government and non—government agencies. The report also provides an estimated of funding needs in 2010 and 2020 based on educational development goals set us by the Ministry of Education.