我国教育财政资源配置理念变迁的逻辑与历程

政府教育财政资源配置理念是政府在财政资源配置过程中对教育价值取向的反映，同时也是对教育内部不同层次教育价值取向的反映。建国后，我国政府教育财政资源配置理念沿着财政的公共性和教育的公共性的不断实现，政府教育财政资源配置逐步从“缺位”、“错位”到“归位”的内在逻辑，经历了从“先经济后教育”到“像抓经济工作那样抓教育”、从教育“优先发展”到教育“重中之重”的多次变迁。通迁政府教育财政资源配置理念变迁的内在逻辑及历程的分析，基本可以勾画出我国公共教育财政制度形成的轨迹。

On the changes of the concept of financial budgets on education in China

The concept of the governmental financial budgets on education reflects the governmental orientations on education with different inherent educational values. Since 1949, Chinese government has continued to improve the concept of financial budgets from the perspective of public financing in accordance to the public education. Gradually the Chinese government grows out of the budget-shortage, misuse, experiencing the strategic switch from economic-priority to educational priority. So the writer of the paper intends to describe the formation of the budgeting system on education by analyzing the inherent governmental concepts and financing.