CAJ | 학술논문

党的第十八届三中全会通过的《决定》提出要“建立事权与支出责任相适应的制度”，本文基于这一财政体制改革的要求，试图分析与构建各级政府对学前教育投入的分担机制。首先，探究学前教育各级政府财政投入的分担现状；然后，剖析事权与支出责任相适应的逻辑机理，将事权划分为直接事权与间接事权，将支出责任划分为直接支出责任与间接支出责任，并提出直接事权与直接支出责任相适应，间接事权与间接支出责任相适应；最后，提出学前教育财政投入分担机制优化的对策思路。
당적제십팔계삼중전회통과적《결정》제출요“건립사권여지출책임상괄응적제도”，본문기우저일재정체제개혁적요구，시도분석여구건각급정부대학전교육투입적분담궤제。수선，탐구학전교육각급정부재정투입적분담현상；연후，부석사권여지출책임상괄응적라집궤리，장사권화분위직접사권여간접사권，장지출책임화분위직접지출책임여간접지출책임，병제출직접사권여직접지출책임상괄응，간접사권여간접지출책임상괄응；최후，제출학전교육재정투입분담궤제우화적대책사로。
The third plenary session of 18th CPC central committee as proposed the financial point of view of ＂governance power to adapt with the disbursement responsibility＂. As the third plenary session of 18th CPC central committee proposed to construct the system of governance power adapted to disbursement responsibility, this paper attempts to analyze and construct the sharing mechanism of preschool education investment from governments at all levels. This paper firstly analyzes the present sharing situation of financial investment in preschool education from governments at all levels, and then analyzes the logic mechanism of governance power adapted to disbursement responsibility. Meanwhile, governance power is divided into direct and indirect governance power, and disbursement responsibility is divided into direct and indirect disbursement responsibility. So this paper proposes that direct governance power should be adapted to direct expenditure responsibility, and indirect governance power should be adapted to indirect expenditure responsibility. Finally, the countermeasures to optimize sharing mechanism of preschool education investment are put forward.