摘要
普惠托育服务是政府主导下多元主体参与的婴幼儿照护服务,普惠财政投入应发挥资金兜底的保障功能和资金引导的杠杆效应。在生育率进一步下降的人口趋势下,通过辨析托育服务产品属性,聚焦普惠托育服务的财政政策供给发现:财政支持政策动力不足,政策传导机制不畅,财政保障功能与杠杆效应发挥有限。为此,需从配套支持政策、财政投入方案、数字化监管等方面促进普惠托育服务财政政策供给的有效推进。
Inclusive childcare services is a government-led infant and toddler care model with multiple participants.Fiscal investment should guarantee the bottom line of the funding and leverage the capital in its direction.Facing the declining fertility,the research has analyzed the product attributes of childcare services,and made some discoveries:the impetus of fiscal support policy for inclusive childcare services is insufficient,the policy transmission mechanism is not that smooth,and the function of financial guarantee and leverage effect is limited.In this regard,it is necessary to promote the fiscal policy for inclusive childcare services from the aspects of supporting policies,financial investment plans,and digital supervision.
作者
田晓伟
娄海欣
TIAN Xiaowei;LOU Haixin(Center for Studies of Education and Psychology of Ethnic Minorities in Southwest China,Southwest University,Chongqing 400715,China;Faculty of Education,Southwest University,Chongqing 400715,China)
出处
《北京教育学院学报》
2024年第5期24-29,共6页
Journal of Beijing Institute of Education
关键词
普惠托育
财政政策
公共产品
inclusive childcare services
fiscal policy
public goods
