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近年来,随着财政教育支出与GDP、财政收支挂钩政策的实施,我国财政教育支出快速增长。2013年,全国教育支出达21877亿元,位居各项民生财政支出首位;2014年,全国教育支出进一步增长,达22906亿元,增长4.1%。然而,财政教育投入的不断加大并没有使诸多教育问题得到有效解决,教育不公平、教育资金浪费等问题日益突出,财政资金使用效益低下。因此,从结果和效益导向出发,将财政教育支出与GDP、财政收支脱钩,探索建立一套科学的财政教育支出绩效评价体系显得尤为重要。
In recent years, with the implementation of the fiscal education expenditure linked with the GDP and fiscal revenue and expenditure, the expenditure on finance in our country has been rapidly increasing. In 2013, the national expenditure on education amounted to 2.1877 trillion yuan, ranking the first place in all public welfare spending. In 2014, the expenditure on education in the country further increased to 2.2906 trillion yuan, up 4.1%. However, the increasing investment in financial education has not effectively solved many problems of education, such as the unfair education, the waste of educational funds and other issues, and the inefficient use of financial resources. Therefore, starting from the result and the benefit, it is very important to decouple the expenditure on finance and education from the GDP and the fiscal revenue and expenditure to explore and establish a set of scientific performance appraisal system of expenditure on education.