本文關鍵詞： 學前教育 財政投入 OECD國家　出處：《現(xiàn)代教育管理》2016年11期 　論文類型：期刊論文

【摘要】：近年來,我國學前教育正經(jīng)歷著迅猛的發(fā)展。然而依然存在急需提高的地方,如發(fā)展水平不高,非均等化還較為突出,地域差異較大等。OECD主要發(fā)達國家對學前教育財政投入無論是生均投入、投入的絕對規(guī)模還是相對規(guī)模都高于我國,其對學前教育財政投入的方式主要有財政撥款、稅式支出、學費減免、學費補貼和實務援助等。為完善學前教育的財政投入,我國政府應加大對學前教育的財政投入、投入方式必須多樣化,以及加強對財政投入資金加強審計等。
[Abstract]:In recent years, preschool education in China is undergoing a rapid development. However, there are still some areas that need to be improved, such as the low level of development and the non-equalization. The financial input of OECD major developed countries to preschool education is higher in absolute or relative scale than in our country. The main ways of financial investment in preschool education are fiscal allocation, tax expenditure, etc. In order to perfect the financial investment of preschool education, our government should increase the financial investment in preschool education, the investment way must be diversified, and the audit of financial investment should be strengthened.
【作者單位】： 成都學院;
【基金】：國家社會科學基金教育學青年課題“促進學前教育發(fā)展的財稅政策研究”(CHA110122)
【分類號】：G619.1
，

本文編號：1527376