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教育作为兼具公共产品和私人产品性质的混合产品,具有促进经济增长和社会公平的经济社会效应。教育的性质决定了教育投资需以政府财政为主导。改革开放以来,我国教育事业有了较快发展,但还存在着教育投资不足、教育资源配置不合理、教育浪费等诸多问题。为此必须完善我国教育投资,建立多元化的办学模式;调整财政支出结构,提高财政性教育支出的比重;开征教育税,增设教育投资专项资金新渠道;加强教育投资效益评估。
As a mixed product of both public goods and private products, education has the economic and social effects of promoting economic growth and social fairness. The nature of education determines that education investment needs to be dominated by government finance. Since the reform and opening up, there has been a rapid development of education in our country, but there are still many problems such as insufficient investment in education, irrational allocation of educational resources and education waste. To this end, we must perfect our investment in education and establish a diversified mode of running schools. We should adjust the structure of fiscal expenditure so as to increase the proportion of fiscal expenditure on education. We will introduce an education tax and a new channel for special funds for education and investment. We will also enhance the effectiveness of education investment.