【摘要】：當(dāng)一個(gè)政府越來(lái)越成熟穩(wěn)定之后,它的財(cái)政就越來(lái)越從增加收入轉(zhuǎn)向如何合理地安排其財(cái)政支出。目前,我國(guó)就面臨著重構(gòu)國(guó)家基本服務(wù)框架并安排和管理財(cái)政支出的艱巨任務(wù)。本文以財(cái)政支出改革為背景,首先分析了OECD國(guó)家早期教育與服務(wù)財(cái)政支出規(guī)模的確定問(wèn)題,在此基礎(chǔ)上從供給方式及財(cái)政支出機(jī)制兩個(gè)層面對(duì)早期教育與服務(wù)的財(cái)政支出方式進(jìn)行討論,最后指出了OECD國(guó)家財(cái)政支出管理中的成本確定的方式,從整體上勾勒出了OECD國(guó)家早期教育與服務(wù)財(cái)政支出制度的基本框架,比較完整地提供了發(fā)達(dá)國(guó)家早期教育與服務(wù)財(cái)政支出研究的理論體系。
[Abstract]:As a government becomes more mature and stable, its finances shift from increasing revenue to how to properly arrange its fiscal expenditures. At present, China is faced with the arduous task of reconstructing the national basic service framework and arranging and managing fiscal expenditure. Based on the background of fiscal expenditure reform, this paper first analyzes the determination of the scale of early education and service expenditure in OECD countries. On this basis, this paper discusses the ways of early education and service fiscal expenditure from two aspects of supply mode and fiscal expenditure mechanism, and finally points out the way of cost determination in OECD national fiscal expenditure management. This paper outlines the basic framework of the early education and service fiscal expenditure system in OECD countries and provides a theoretical system for the study of early education and service financial expenditure in developed countries.
【作者單位】： 北京師范大學(xué)教育學(xué)院 北京師范大學(xué)教育學(xué)院
【分類(lèi)號(hào)】：G619.1

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