美、日两国政府教育财政职责对我国的借鉴

Government Educational Financial Function in the U.S and Japan

本文从充足性和公平性两个维度总结日本和美国各级政府的教育财政职责，通过总结它们在财政投入比例、拨款公式及财政管理职责的成功经验，针对我国目前教育财政职责的现状，提出应该明确各级政府教育财政职责、扩大省级政府财政努力程度、合理优化各行政管理部门之间的职责等建议。

This paper summaries the government educational financial functions of Japan and the United States， including the proportion of financial investment， the funding formula and financial management responsibilities in the dimensions of adequacy and equity.