【作者】 马国贤； 刘国永；

【Author】 Ma Guoxian Liu Guoyong

【机构】 上海财经大学；

【摘要】 根据教育经济学的基本观点,义务教育属于准公共产品,适宜以政府投入为主。建立公共财政是政府公共治理和改革的重要内容,也代表了财政改革的方向。当前,对义务教育投入不足认识很多,但对于投入的质量却关注不够。究竟如何投入、投入多少、如何评价投入的效益,成为义务教育财政支出研究的重点,否则,我们就无法对人民负责。财政支出绩效评价制度是根据“花钱买效果”的预算观、“委托—代理论”和“目标结果导向”等理论建立起来的新制度,与督导评价有着不同的价值取向,对于教育评价的转向具有重大意义。论文建立在财政部和教育部课题基础上,对相关问题进行了积极探讨。更多还原

【Abstract】 According to the economics of education the compulsory education belongs to the public product, is suitable to the government invests primarily. Establishes the public finance is the important content of public government management and reform. Also it has represented the financial reform direction. Presently, we think too much about the compulsory education investment insufficient but actually pay little attention regarding the investment quality. Actually how invests, invests how much, how appraises the investment the benefit, becomes the key point of the compulsory education expenditure research, otherwise, we may go the anther direction of the problem. The new system which the performance appraisal system is according to "spends buys effect", "a request generation of theory" and "the goal result guidance", has the different value orientation with the inspect appraisal, that has the great significance. The paper give some suggestion from the research of Ministry of Finance and Ministry of Education.更多还原