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学前教育成本分担机制是从制度上对学前教育健康发展实施保障。成本分担包括三个内容:所需分担的学前教育成本及其计量、分担主体及其分担比例及各级政府的责任分工。基于文献分析,本文认为:学前教育成本是满足一定质量要求、资源充分利用下的必要成本。这一成本随着经济发展水平的提高而增加;政府和个人的分担比例应该综合效率、公平以及国际经验共同确定,需要结合各地实际,不应盲目攀比;政府间学前教育投入分工应采取分权方式以提高资源配置效率,兼顾到公平目标,中央和省级政府应通过转移支付承担一定的成本。
Preschool education cost-sharing mechanism is the system of pre-primary education to ensure the healthy development. Cost-sharing includes three elements: the pre-school cost of education and its share, the share of the main share of the share of responsibility and the division of responsibilities at all levels of government. Based on the literature analysis, this paper argues that the cost of preschool education is the necessary cost to meet certain quality requirements and make full use of resources. This cost increases with the improvement of economic development; the share of government and individuals should be determined by the combination of efficiency, fairness and international experience. It needs to be integrated with the reality of each place and should not be blindly compared. The division of labor in pre-primary education should be decentralized Ways to improve the efficiency of resource allocation, taking into account the goal of fairness, the central and provincial governments should pay a certain cost by transferring payments.