北京市“十二五”教育经费投入回顾与分析

The Review and Analysis of Beijing’s Education Investment in the 12th Five-Year Period

The paper reviewed the main tasks of education investment in the ^12th Five-Year Plan” of Beijing and established the evaluation framework of maintaining growth， expanding sources， optimizing structure and increasing efficiency . The empirical results show that during “12th Five-Year” period，the education investment of Beijing has increased in accordance with legislation and the major sources of financial investment has increased； funds to rural areas and preschool education have increased， and the policy system ensuring the efficient use of funds has been established. But the funding growth of education has not been always higher than the increase of regular financial income； the ratio of education investment expenses in public financial investment fluctuates significantly and the guarantee is not sufficient. The investment has more valued hardware and the private sector has retreated； the effects of investment in urban development districts are not obvious and there are still the differences in investment in compulsory education caused by financial capacity at county levels； the efficiency in the use of performance-oriented funds need to be improved. The paper puts forward the suggestions for Beijing education investment in the “13th Five-Year Plan”，such as innovating education investment system， refining the provincial level regulation and strengthening the performance research.