CAJ | 학술논문

2012年，财政性教育经费占GDP比例4％的目标已实现。进入后4％时代，我国将以更充足、更公平、更高效的教育经费投入来助推贫困地区教育事业的科学发展。教育经费增加后，贫困地区如何用好、管好教育经费，成为完善教育经费管理制度的重要任务。本文在对甘肃省定西市、临夏州和陇南市教育部门和部分学校调查访谈的基础上，对教育经费当前在分配机制、监督机制与评估机制等方面存在的问题进行了分析，并探讨了后4％时代我国教育经费管理制度建设面临的挑战。基于此，文章提出了以下建议：制定完善的“教育投入法”，优化教育经费分配结构；加强教育经费监督体系标准化建设，提高教育经费监管效益；形成“充满活力，富有效率”的教育经费使用评估体系。
2012년，재정성교육경비점GDP비례4％적목표이실현。진입후4％시대，아국장이경충족、경공평、경고효적교육경비투입래조추빈곤지구교육사업적과학발전。교육경비증가후，빈곤지구여하용호、관호교육경비，성위완선교육경비관리제도적중요임무。본문재대감숙성정서시、림하주화롱남시교육부문화부분학교조사방담적기출상，대교육경비당전재분배궤제、감독궤제여평고궤제등방면존재적문제진행료분석，병탐토료후4％시대아국교육경비관리제도건설면림적도전。기우차，문장제출료이하건의：제정완선적“교육투입법”，우화교육경비분배결구；가강교육경비감독체계표준화건설，제고교육경비감관효익；형성“충만활력，부유효솔”적교육경비사용평고체계。
In 2012, the target of the national educational budget＇s accounting for 4% of GDP had been achieved. In the Post-4%-age, China will invest more adequatly, equitably and efficiently in education funding to boost scientific development of education in poor areas. After increasing the funding of education, how to use and manage it well in poverty-stricken areas is an important task in improving education management system. In this paper,on the basis of investigation and interview of municipal education departments and some schools at Dingxi, Linxia and Longnan in Gansu Province, the problems in education funding currently in distribution mechanism, monitoring mechanism and evaluation mechanism are probed. It also discusses the challenges of education management system construction for Chi- na in the ＂Post-4 % -age＂. Thus, this paper makes the following recommendations ： developing a sound ＂Investment in Education Law＂, optimizing the allocation of funding structure, strengthening the construction of the supervision system and standardization of education funding, improving regulatory effectiveness of education funding and forming a ＂ vibrant and effwient＂ use of education funds evaluation system.