CAJ | 학술논문

我国教育经费支出的制度性短缺使全国财政收支总量与教育财政支出比例存在差距，教育经费的内部分配结构失衡，教育经费与行政管理费增长错位。调整基础教育责任分担往往伴随着财政资源不断向上集中，而支出责任却不断向下转移的境况，教育经费支出不足的现实依然如故。破解教育经费支出的制度性短缺须重新划分事权，明晰教育事权责任，借鉴国外教育财政配置的经验，改变教育“管理权限”等于“支出责任”的思维定势，依据“受益范围”和“能力水平”的原则，按支出能力划分支出比例，构建基本规范的国家教育财政制度。
아국교육경비지출적제도성단결사전국재정수지총량여교육재정지출비례존재차거，교육경비적내부분배결구실형，교육경비여행정관리비증장착위。조정기출교육책임분담왕왕반수착재정자원불단향상집중，이지출책임각불단향하전이적경황，교육경비지출불족적현실의연여고。파해교육경비지출적제도성단결수중신화분사권，명석교육사권책임，차감국외교육재정배치적경험，개변교육“관리권한”등우“지출책임”적사유정세，의거“수익범위”화“능력수평”적원칙，안지출능력화분지출비례，구건기본규범적국가교육재정제도。
The institutional shortage of educational funds expenditure in China has led to the disparity between total national financial revenue and expenditure and the ratio of education expenditure, the imbalance of internal distribution structure, the mismatch of educational expenditure and administrative expenditure. The adjustment of basic educational responsibility sharing is frequently accompanied by the condition of the constant upward concentration of financial resources with the constant downward transfer of duties of expenditure, therefore, the reality of the insufficiency of educational funds expenditure remains as before. To break through the institutional shortage of educational funds expenditure, we should re-clarify the authority of duty, make clear the responsibility of educational duty, draw lessons from the overseas experience of educational finance allocation, change the thinking frames of ＂administration authority is equal to duties of expenditure＂, and construct national educational financial system with basic norms abide by the principle of ＂benefit scope＂ and ＂ability level＂, and divide expenditure proportion according to ability.