| 公共财政资助民办幼儿园的依据与方式 |
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| 引用本文： | 刘天娥.公共财政资助民办幼儿园的依据与方式[J].天津师范大学学报(基础教育版),2013(4):61-66. |
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| 作者姓名： | 刘天娥 |
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| 作者单位： | [1]湖北文理学院教育学院,湖北襄阳441053 [2]华中师范大学教育学院,湖北武汉430079 |
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| 基金项目： | 华中师范大学“985”教育学科项目“我国学前教育资源配置的公平研究”阶段性成果（CCNU11A04004）. |
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| 摘 要： | 我国学前教育事业一直坚持公办与民办并举的办园体制，目前，民办幼儿园在数量上已经超出公办幼儿园。基于公共财政鲜明的“公共性”、民办园对学前教育事业的突出贡献、幼儿的权利以及世界各国的普遍做法等依据，公共财政应当资助民办幼儿园，具体资助方式主要包括：直接资助，如政府直接财政投入和政府购买学前教育服务；间接资助，包括税费减免、以奖代补及派驻公办教师等方式，以此促使民办幼儿园提供更优质、更具普惠意义的服务。
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| 关 键 词： | 公共财政 资助 民办幼儿园 |
Basis and Ways of Public Finance Aiding Private Kindergartens |
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| LIU Tiane.Basis and Ways of Public Finance Aiding Private Kindergartens[J].Journal of Tianjin Normal University(Elementary Education Edition),2013(4):61-66. |
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| Authors: | LIU Tiane |
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| Institution: | LIU Tiane ( School of Education, Hubei College of Arts and Sciences, Xiangyang Hubei 441053, China ; College of Education, Central China Normal University, Wuhan Hubei 430079, China ) |
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| Abstract: | China＇ s preschool education has been sticking to the public and private system of kindergarten. At present, there are more private kindergartens than public ones. Private kindergartens should be supproted by public finance according to the commonality of public finance, the outsanding contribution of private kindergarten for preschool education career, children＇ s rights, and common practice around the world. The ways to aid include： di- rect aid such as direct financial input of government and purchase of preschool service by government; indirect aid including mitigation of taxes, rewarding in stead of supplement and assigning public teachers to inspire better and more common service provied by private kindergartens to urge private kindergartens to provide better and more ben- eficial services. |
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| Keywords: | public finance aid private kindergarten |
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