美国促进教育公平发展的财政政策分析———基于美国典型地区教育财政改革的政策评估研究

Analysis of the Fiscal Policy to Promote Educational Equity Development in USA ———Based on Policy Evaluation Study of Education Finance Reform in Typical Area of USA

为了促进教育公平发展，美国改革教育资源配置方式，变革教育财政政策。教育财政政策改革体现为：加强州政府统筹，增加州教育财政支出；学区为主筹措教育经费，强化学区责任；政府倾斜配置教育经费，支持贫穷学区。美国教育财政政策变革后，出现了教师工资提高，教师培训增多，教育技术更新，教育项目拓展，教育设施改善等效应。分析发现，制度合法性是财政政策变革的潜在影响因素，拨款预期和政策稳定性影响财政政策的变革，促进教育的改革是财政政策变革的首要目的。

In order to promote development of education equity，USA reforms educational resources allocation and makes changes education finance policy. The reform of education finance policy reflects the following contents: strengthening the state government co-ordination，and increasing the state education expenditure; raising school district based educational funds，and strengthening school district responsibility. Government inclines allocation of educational funds，and support poverty school district. After finance policy reform，teacher wages get higher，there are more teacher training opportunities，educational technology is updating，educational project is expanding and educational facility is improving，etc. Analysis shows that the legitimacy is the potential impact factors of fiscal policy reform，funding expectations and policy stability effects fiscal policy reform，and promoting education reform is the primary objective of fiscal policy reform.