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特殊学校教育经费管理现状分析与对策
引用本文:熊琪,雷江华.特殊学校教育经费管理现状分析与对策[J].中国特殊教育,2007(8):46-50.
作者姓名:熊琪  雷江华
作者单位:华中师范大学教育学院,武汉,4300079
摘    要:我国特殊学校教育经费来源以国家财政性经费为主,经费使用中事业性经费支出远多于基建支出,特殊学校生师比相对较高,投资效益相对较高。但经费管理存在如下问题:投入总量少、渠道窄,地方差异较大,挤占、挪用、截留问题突出,使用结构不合理、总体效益不高。因此,特殊学校教育经费管理需拓展资金来源渠道,完善特殊教育经费管理制度,调整经费支出结构,提高经费使用效益。

关 键 词:特殊学校  教育经费管理  现状  问题  对策

Current Situations and Strategies on Educational Fund Management in Special Schools
XIONG Qi,LEI Jianghua.Current Situations and Strategies on Educational Fund Management in Special Schools[J].Chinese Journal of Special Education,2007(8):46-50.
Authors:XIONG Qi  LEI Jianghua
Abstract:The educational fund in special schools is mainly from the national finance fund in China,among which the enterprise fund disbursement is far more than the infrastructure fund disbursement.The ratio of student and teacher is high in special schools,and the investment benefit is relatively higher.But there are still some problems in fund management: little amount of investment,narrow channel,great regional disparity,diverted use of fund,inappropriate use structure and the low overall benefit.Therefore,special schools need to expand educational fund source channels,develop the system of special educational fund management,adjust the structure of fund disbursement and enhance the fund use benefit.
Keywords:special school educational fund management current situations problem strategy
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