OECD国家早期教育与服务财政支出研究

A Study on Financing Mechanism of ECEC in OECD Countries

当一个政府愈来愈成熟稳定之后，它的财政就愈来愈从增加收入转向如何合理地安排其财政支出。目前，我国就面临着重构国家基本服务框架并安排和管理财政支出的艰巨任务。本文以财政支出改革为背景，首先分析了OECD国家早期教育与服务财政支出规模的确定问题，在此基础上从供给方式及财政支出机制两个层面对早期教育与服务的财政支出方式进行讨论，最后指出了OECD国家财政支出管理中的成本确定的方式，从整体上勾勒出了OECD国家早期教育与服务财政支出制度的基本框架，比较完整地提供了发达国家早期教育与服务财政支出研究的理论体系。

As the reform and opening-up process progresses further， a fundamental transformation will be unavoidable from fiscal revenue aspects to the management of expenditures. Currently， a serious issue is how to make decision and to manage the fiscal expenditure scientifically in the context of restructuring China's basic service provision. This article analyzes the scale of public expenditure of ECEC in OECD countries in the context of public expenditure reform. Firstly， it discusses the ways of public expenditure in providing ECEC from two aspects-the provision and mechanism of the financing ECEC. It then introduces the cost analysis on ECEC carried in OECD countries. This article draws the picture of the financing ECEC in OECD countries， and tries to build a relatively complete knowledge base in financing ECEC in the developed countries.