美国学校财政改革的取向——两种方案及其成效分析

进入21世纪,为解决学校财政效率不高和校际差距过大等问题,美国许多州或学区开始推行65%方案和100%方案。前者强调要保证相当数额的学校经费用于课堂教学;后者则推崇学生经费的加权分配,试图根据不同学生的需求灵活分配学校资源。从本质上说,两种方案均反映了分权和绩效理念。不过,两者在追求学校财政效率和公平的同时,有可能加剧学校财政的不平等。

Analysis of Two Trends in American School Financial Reform

After entry into 21st century,many states and districts in America get to promote 65% solution and 100% solution to cope with inefficiency and great gap of school finance. 65% solution argues that at least 65% of educational expenditure should be allocated to classroom instruction,whereas 100% solution calls for weighted students funding based on individual student's demand to distribute school resources. Basically,two solutions are representatives of decentralization and accountability by neo-liberalists. ...