法定支出政策下教育经费预算软约束分析

教育领域内的法定支出政策是对教育经费预算所作的硬性规定。对教育投入总量和增量的考察都表明,我国目前的教育经费呈现出预算软约束问题。法定支出政策本身模糊,缩水式的估算策略,过分强调投入而忽视绩效的管理模式,部门法规与《预算法》之间不协调都使得政策的效果大打折扣。在承认法定支出政策现实性的前提下需重新加以规范,并应建立绩效导向的教育经费预算管理模式,逐步拓宽教育资金的来源渠道。

An Analysis of Soft Constraints on Educational Budget under the Legal Expenditure Policies

The legal expenditure policy in the educational sector is the mandatory rules for educational budget.The investigations on the total and incremental educational input show that the problems of soft budget constraints are occurring in China’s current educational funding.The effects of the policies are greatly reduced because of vague policy itself,shrinking style of budget estimate strategy,the management style of over emphasizing input while overlooking performance,lack of coordination between department regulations and the Budget Law,etc..Therefore,we need re-normalize the legal expenditure policy based on the premise of recognizing its reality,at the same time we should also establish the performance-oriented budget management mode,and gradually widen the sources of educational funds.