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我国教育负债出现的原因是为了弥补政府对公立学校财政拨款的不足,因而这些用于公共教育经费的债务属于公共债务,是特定时期在公共教育领域债务筹资方式对税收筹资方式的替代。这种替代在我国目前具有正的经济效应,能够在财政的税收能力相对不足的情况下使教育事业得到优先发展,但是也能够产生挤出效应,如果缺乏有效的管理,不仅可能扩大挤出效应,而且降低债务资金的使用效率。目前,在我国,无论是纳入预算管理的义务教育资金,还是尚未改革到位的高等教育资金,只要没有建立有效的市场约束机制,则都应该加强财政对债务筹集的教育经费的管理。
The reason for the emergence of China’s education debt is to make up for the government’s lack of financial allocation to public schools. Therefore, these debts used for public education are public debts, which is a substitute for the tax financing methods in the period of public education. This kind of alternative has a positive economic effect in our country at present, and can give priority to the development of education in the context of the relative lack of fiscal tax revenue, but it can also produce the crowding-out effect. Without effective management, it is not only possible to expand the crowding-out effect , But also reduce the efficiency of the use of debt funds. At present, in our country, whether it is compulsory education funds with budget management or higher education funds that have not been reformed, as long as there is no effective market restraint mechanism, we should strengthen the financial management of education funds for debt raising.