目前,世界上对教育投入水平进行评价的指标主要有两个:一是公共教育经费支出占 GNP 的比例;二是政府财政教育拨款占财政支出的比例。本文主要是通过对前者发展趋势的研究,客观分析我国教育经费支出占 GNP 比例的现状及其建议。一、公共教育经费支出占 GNP 比例的发展趋势公共教育经费支出占 GNP 的比例,是反映和评价世界各国政府对教育投入水平的通用指标。按照联合国教科文组织统计教育经费的有关规定,公共教育经费是指各级政府财政用于教育事业的支出,企业和私人对教育的投资、学生个人缴纳的学费及学校的校办产业收入均不属于公共教育经费支出内容。一般来说,在一定时期内,公共 At present, there are mainly two indicators for evaluating the level of education input in the world: one is the ratio of public expenditure on education to GNP; and the other is the ratio of government funding for education to fiscal expenditure. This article is mainly through the study of the former trend of development, an objective analysis of China’s educational expenditure in the proportion of GNP status and recommendations. First, the public expenditure on education as a proportion of the development trend of GNP Public education expenditure as a proportion of GNP, is to reflect and evaluate the world’s government investment in education a common indicator of the level. In accordance with the relevant provisions of the UNESCO Education Funds for Education, public education funding refers to all levels of government finance for education spending, business and private investment in education, students pay tuition fees and the school’s school-run industry income Public expenditure on education is the content. In general, within a certain period of time, public