CAJ | 학술논문

义务教育经费差距是义务教育均衡发展过程中需要解决的关键问题。基于对24个省144个区县的抽样数据调查，分析我国区域义务教育经费均衡状况，调查结果表明：县域内义务教育校际生均公用经费支出的差距突出；比较而言，城乡学校经费支出差距较小，且部分区县农村学校的生均经费支出略高于城市；多数省份县际经费支出的差距明显，成为义务教育经费均衡的主要矛盾；东部地区县际生均经费支出水平高，均衡水平低；中部地区呈现经费支出和均衡水平“双低”现象，亟待得到关注。实现财政投入均衡是缩小教育经费差距的关键，必须建立专项投入预算作为保障；建立省、市级政府教育经费统筹机制，缩小区域内经费差距；建立国家及省市义务教育经费监测与评价体系，动态监测经费均衡水平；设立专项投入预算，保障区域内义务教育经费均衡发展。
의무교육경비차거시의무교육균형발전과정중수요해결적관건문제。기우대24개성144개구현적추양수거조사，분석아국구역의무교육경비균형상황，조사결과표명：현역내의무교육교제생균공용경비지출적차거돌출；비교이언，성향학교경비지출차거교소，차부분구현농촌학교적생균경비지출략고우성시；다수성빈현제경비지출적차거명현，성위의무교육경비균형적주요모순；동부지구현제생균경비지출수평고，균형수평저；중부지구정현경비지출화균형수평“쌍저”현상，극대득도관주。실현재정투입균형시축소교육경비차거적관건，필수건립전항투입예산작위보장；건립성、시급정부교육경비통주궤제，축소구역내경비차거；건입국가급성시의무교육경비감측여평개체계，동태감측경비균형수평；설립전항투입예산，보장구역내의무교육경비균형발전。
Educational expenditure has played an important role in the balanced development of compulsory education. Based on the survey data from 144 counties in 24 provinces, the regional diversities of educational expenditure have been analyzed. The survey results indicate that there is big disparity between schools within counties, especially for public expenditure per student. However the gap is smaller between urban and rural school. Moreover, expenditure per student of rural schools is slightly higher than that of the unban ones in some counties. The results also show that the disparity between counties within most of the provinces is significant. Furthermore, educational expenditure in eastern area is higher and the level of balance is lower while central region has both low level of educational expenditure and low level of balance, being known as ＂double low＂ phenomenon, which need to be paid attention to urgently. Achieving a balanced financial investment is able to narrow the gap in expenditure of compulsory education. Meanwhile special financial budget need to be established to guarantee~ the strategies. Finally, it is necessary to establish provincial and municipal finance co-ordination mechanism to reduce regional expenditure gap, and to establish national and provincial monitoring and inspection system to dynamically monitor the gap of expenditure between schools and counties.