随着2012年国家财政性教育经费支出占GDP(国内生产总值)的比例4%目标的实现和教育投入总量的大幅度增加,各地财政教育投入水平都达到了历史最高水平,为教育改革发展提供了有力支撑。然而,实现4%目标后我国教育经费投入仍然面临着严峻的问题与挑战。要进一步实现《国家中长期教育改革和发展规划纲要(2010—2020年)》提出的教育发展目标,我国教育经费投入改革可参考如下思路和建议:把握财税体制改革形势,推进我国教育事业可持续发展;明确中央与地方的教育事权和支出责任,将其作为教育财政改革的抓手;进一步完善我国教育转移支付制度;积极引导社会资本加大对教育领域的投入;优化教育经费的支出结构,强化经费绩效管理;加快制定各类教育生均财政拨款标准,并纳入各级预算;加快推进我国地方税制改革。 With the realization of the 4% target of spending 4% of the national financial education expenditure on GDP (gross domestic product) and the substantial increase in the total amount of education input in 2012, the investment in financial education in various places has reached the highest level in history, Development provides a strong support. However, after 4% of the target is achieved, China’s education expenditure still faces serious problems and challenges. In order to further realize the educational development goals proposed in the “Outline of the National Medium and Long-term Education Reform and Development Plan (2010-2020)”, we can refer to the following ideas and suggestions for reforming education funding in our country: grasping the reform of fiscal and taxation system and promoting the sustainable development of education in China Development; clearly the central and local education authority and expenditure responsibility, as a starting point for the reform of education and finance; further improve our education transfer payment system; actively guide social capital to increase investment in education; optimize the expenditure structure of education funding, To strengthen financial performance management; speed up the development of financial education standards for all kinds of education students, and into all levels of budget; accelerate the reform of local taxation in our country.