【摘要】 联邦绩效问责的教育财政政策源于20世纪8年代的政府改革运动,并通过《初等与中等教育法》的多次授权修订得以逐步形成与完善。2002年颁布的《不让一个孩子掉队法》凸显了联邦政府绩效问责的教育财政政策取向。在推进绩效问责的过程中,联邦政府绩效问责与财政诱导相结合的策略对实现联邦教育政策目标具有积极的借鉴价值。结合中国实际完善教育财政政策,需要确立教育财政政策的绩效问责导向,发挥教育政策目标实现过程中的财政诱导效用,推进信息公开,拓展社会专业机构,并使公众参与绩效问责。更多还原

【Abstract】 The federal educational fiscal policy of performance accountability originated from the government reform movement in the 1980 s, and gradually took shape and improved itself after being revised for many times which was authorized by the Primary and Secondary Education Law. And No Child Left Behind Law in 2002 highlighted the orientation of federal fiscal policy of government performance accountability. In the process of promoting performance accountability, the combination strategy of federal government performance accountability and fiscal guidance has a positive reference value for the achievement of federal educational policy goal. Based on Chinarealities, to improve the educational fiscal policy, we need establish the performance accountability orientation of educational fiscal policy, give full play to the fiscal guidance in the process of attaining educational policy goal, promote the disclosure of information, and expand the participation of the pubic and professional organization in performance accountability.更多还原