(65438+February 2003)
In 2002, the national education expenditure was 548.003 billion yuan, an increase of 18 16% over the previous year's 463.766 billion yuan. Among them, the national financial education funds (including financial allocations for education at all levels, urban and rural education surcharges, expenditures for primary and secondary schools run by enterprises, tax reduction and exemption for school-run industries, etc.) were 349,654,380+million yuan, an increase of 65,438+0% over the previous year's 30,570,643+million yuan.
[Implementation of "Three Growth" as stipulated in the Education Law] 1. The budgetary allocation for education by the central and local governments (excluding the surcharge for urban education) was 31142.4 billion yuan, an increase of 20.60% over the previous year's 258.238 billion yuan. In the same year, the national fiscal revenue was189.04 billion yuan, an increase of 15.36% over the previous year. The growth rate of national education budget is 5.24 percentage points higher than that of fiscal revenue.
2. The growth of per capita education expenditure of students at all levels in the budget.
In 2002, the national average budgetary expenditure on education in primary schools, junior high schools, senior high schools, vocational middle schools and universities was as follows:
(1) The average budget expenditure of ordinary primary school students in China is 8 13. 13 yuan, an increase of 26.0 1% over the previous year's 645.28 yuan, of which the average budget expenditure of ordinary primary school students in rural areas is 708.39 yuan, an increase of 28.57% over the previous year's 550.96 yuan. The fastest growth of primary school students' per capita budget expenditure is in Hunan Province (50.48%).
(2) The average budget expenditure of junior middle school students in China is 960.5 1 yuan, which is 8 17.02 yuan higher than that of the previous year. Among them, the average budget expenditure of rural junior high school students is 795.84 yuan, which is 2 1.28 higher than the previous year's 656.5438+08 yuan. The average budget expenditure of junior middle school students in Hunan Province increased the fastest (37.28%).
(3) The national average budget expenditure of senior high school students is 1565.25 yuan, which is 6.40% higher than that of the previous year's 147 1. 12 yuan. The average business expenditure budget of senior high school students in Xizang Autonomous Region increased the fastest (25.66%).
(4) The national average budget expenditure of vocational middle school students is 1664.06 yuan, an increase of 7.54% over the previous year's 1547.32 yuan. The average budget expenditure of vocational middle school students increased fastest in Jilin Province (27.97%).
(5) The national average budget expenditure of college students is 6 177.96 yuan, which is 9.36% lower than the previous year's 68 16.23 yuan. The fastest growth rate of college students' average business expenses is in Guizhou Province (50.69%).
3. The growth of public expenditure in the per capita budget of students at all levels of education.
In 2002, the expenditure of public funds in the per capita budget of primary schools, junior high schools, senior high schools, vocational middle schools and institutions of higher learning in China was as follows:
(1) The average budget public expenditure of primary school students in China is 60.2 1 yuan, an increase of 33.27% over the previous year's 45. 18 yuan, of which the average budget public expenditure of rural primary school students is 42.73 yuan, an increase of 51.over the previous year's 28. 12 yuan. The fastest growth of public expenditure per pupil in the budget is in Qinghai Province (16 1.38%).
(2) The national junior middle school students budgeted public expenditure 104.2 1 yuan, an increase of 24.95% over the previous year's 83.40 yuan, among which the rural junior middle school students budgeted public expenditure of 66.58 yuan, an increase of 48. 12% over the previous year's 44.95 yuan. The average budget public expenditure of junior middle school students in Guangxi Zhuang Autonomous Region increased the fastest (143.44%).
(3) The average national public expenditure for senior high school students is 23 1.79 yuan, down 2.60% from 237.98 yuan in the previous year. The fastest growth of public expenditure of ordinary senior high school students in the budget is in Qinghai Province (45.90%).
(4) The average national public expenditure for vocational middle school students is 220.36 yuan, down 0.0 1% from 220.39 yuan in the previous year. The fastest growth of public funds in the average budget of vocational middle school students is in Shanghai (3 1.90%).
(5) The average budget expenditure of public funds in colleges and universities nationwide is 2453.47 yuan, a decrease of 6. 13.56 yuan over the previous year. The fastest growth of public funds in the per capita budget of colleges and universities is in Guizhou Province (78.04%).
[Proportion of budgetary education funds to fiscal expenditure] According to the fact that budgetary education funds include urban education funds, the proportion of budgetary education funds to fiscal expenditure in 2002 was 2,205.3 billion yuan (published in China Statistical Yearbook in 2003), which was 14.76%, compared with 14.3 1% in the previous year. From the national situation, there are seven provinces, autonomous regions and municipalities directly under the central government, and the proportion of budgetary education funds in fiscal expenditure has declined to varying degrees compared with the previous year.
According to statistics, the proportion of national fiscal education funds to GDP is 3.4 1%, which is 0.22 percentage points higher than the previous year's 3. 19%, and it is the highest level since 1989.
The results of monitoring the implementation of national education funds in 2002 show that governments at all levels have implemented the strategic position of giving priority to the development of education by implementing the education law, and the total investment of the government in education has continued to increase, and the proportion of education funds in the budget in fiscal expenditure has increased compared with the previous year. However, some provinces, autonomous regions and municipalities directly under the Central Government still fail to meet the growth requirements of education investment stipulated in the Education Law.
Note: 1. The data of education funds listed in the announcement are based on the statistical caliber of education funds, including the funds spent by the national education sequence schools, excluding the education funds of the party and government working groups, the training fees of employees, the training fees of the party and government groups and military academy cadres.
2. The national statistics involved in the announcement do not include Taiwan Province Province, Hong Kong Special Administrative Region and Macao Special Administrative Region.
3. The data of national fiscal revenue1890.4 billion yuan and fiscal expenditure of 2,205.3 billion yuan comes from China Statistical Yearbook in 2003.
4. When calculating the proportion of national fiscal education funds to GDP, the GDP used is102.398 billion yuan, which comes from China Statistical Abstract 2003.
During the Tenth Five-Year Plan period, the central government arranged special funds and local matching funds of 5 billion yuan to implement the second phase of compulsory education in poverty-stricken areas (hereinafter referred to as the project). By 2003, with the great attention of governments at all levels and the joint efforts of education, financial departments and project units at all levels, the "project" was progressing smoothly and achieved initial results.
Progress of "Project": (1) The funds of "Project" are well implemented. 20 project provinces (including Xinjiang Production and Construction Corps, the same below) plan a total project fund of 4.7 billion yuan from 2000/kloc-0 to 2003, including 3 billion yuan from the central government and 0.7 billion yuan from the provincial level and below. By September, 2003, nearly 4.6 billion yuan had actually been put in place, accounting for 97.9% of the total planned amount, of which 3 billion yuan was allocated by the central government, thus fully fulfilling the planned tasks. The matching funds at the provincial level and below are nearly 654.38+0.6 billion yuan, accounting for 9465.438+0% of the planning. (2) The implementation of various projects of the "Project" has achieved remarkable results. As of September, 2003, the "project" has built 1633 primary schools and 1043 junior high schools; Reconstruction and expansion of 3,627 primary schools and 65,438+0,898 junior high schools; Newly built primary school buildings are 6.5438+0.05 million square meters, and newly built junior high school buildings are 6.5438+0.38 million square meters; Renovation and expansion of primary school buildings of 6.5438+0.66 million square meters, renovation and expansion of junior high school buildings of 2.2 million square meters; Training 6.5438+0.25 million principals and teachers in primary and secondary schools; Provide free textbooks to 5.8 million poor primary and junior high school students; We purchased 670,000 sets of single desks and chairs in primary and secondary schools, 5.36 million books in primary and secondary schools, 40.88 million yuan worth of teaching instruments and equipment in primary and secondary schools, and 65.438+65.438+07 billion yuan worth of information technology education equipment in primary and secondary schools. The above projects have basically completed the planning tasks. (3) The social benefits of the implementation of the Project are remarkable. In the second phase of the "Teaching Support Project", the input of special funds from the central government has been increased, and each project county (flag, league field) can get nearly140,000 yuan of special funds from the central government and provincial matching funds within five years.
From 2000/kloc-0 to 2002, the central government and local governments at all levels * * invested 654.38+0.2 billion yuan in the renovation of dangerous houses, and implemented the first phase of the renovation of dangerous houses in rural primary and secondary schools, with a total renovation of more than 20,000 primary and secondary schools with a D-level dangerous house of 30 million square meters. Among them, the central government invested 3 billion yuan, and local governments at all levels supported 3.8 billion yuan to renovate more than 65.438+0.7 million square meters of D-class dangerous houses; In the second phase of the compulsory education project, the central special fund 1 1 billion was used for the renovation of dangerous houses, and the local government matched 500 million yuan to renovate 3 million square meters of D-class dangerous houses; Local governments at all levels raised reconstruction funds of 3.6 billion yuan through various channels to transform D-class dangerous houses100000 square meters.
Although the first phase of the renovation project has achieved great results, by the end of 2002, there were still 40 million square meters of D-class dangerous houses in rural primary and secondary schools. In order to speed up the renovation of dilapidated buildings in rural primary and secondary schools and promote the establishment of a fund guarantee mechanism for the renovation of rural primary and secondary schools, the State Council decided to continue to implement the "Reconstruction Project of Dangerous Buildings in Rural Primary and Secondary Schools" from 2003 to 2005. The central government arranges 2 billion yuan of special funds every year, totaling 6 billion yuan in three years, to support the renovation of existing dilapidated houses in rural primary and secondary schools in poverty-stricken areas in the central and western regions. In August, 2003, the State Council approved the National Development and Reform Commission, the Ministry of Education and the Ministry of Finance's Implementation Plan for the Reconstruction of Dangerous Buildings in Rural Primary and Secondary Schools. In 2003, the central government has allocated 2 billion yuan for post-disaster reconstruction, and local governments at all levels have provided matching funds of about 365,438+billion yuan, covering an area of 9.8 million square meters.
In 2003, the Ministry of Education continued to take the work of subsidizing students from poor families as a major event to seriously practice Theory of Three Represents, comprehensively implemented and promoted the policies of scholarships, student loans, work-study programs, subsidies for special difficulties, tuition fee remission and "green channel" system, and further developed the work of subsidizing students from poor families in colleges and universities.
In order to further improve the financial assistance for students from poor families in colleges and universities, and in view of some social reflections caused by the problems of students from poor families in the enrollment process, and to ensure the smooth enrollment of new students from poor families in 2003, in July 2003, the Ministry of Education issued the Emergency Notice on Doing a Good Job in Financial Assistance for Students from Poor Families in Colleges and Universities, which made a comprehensive arrangement for the financial assistance for ordinary colleges and universities nationwide, correctly guided public opinion and ensured the smooth development of this work.
In early 2003, the Ministry of Education and the Ministry of Finance held the "First National Scholarship Awarding Ceremony" in the Great Hall of the People. Li Lanqing, Chen Zhili, Xiang Huaicheng and other leaders attended and presented scholarships to the representatives of the award-winning students. At the end of 2003, on the basis of continuing to issue the second national scholarship, according to the instructions of the State Council's leading comrades, the central government allocated another 40 million yuan from the prime minister's reserve fund, and distributed national scholarships to 654.38+00000 students from poor families. By the end of 2003, a total of 654.38 million students with financial difficulties and excellent academic performance had won national scholarships with a total amount of 440 million yuan.
In 2003, the Ministry of Education actively cooperated with the People's Bank of China to vigorously promote the work of national student loans, and continued to issue the guiding plan of national student loans for 2003 to the four major state-owned commercial banks of industry, agriculture, China and construction. At the same time, in order to ensure the extensive, healthy and sustainable development of the national student loan, the Ministry of Education has established a national student loan personal information inquiry system, and in September 2002, it opened an online inquiry in a certain range. On this basis, in 2003, the general office of the Ministry of Education made detailed arrangements for continuing to collect personal information of students with national student loans in colleges and universities. Through the joint efforts of all parties, the national student loan work has continued to develop nationwide. According to statistics, in 2003, there were 265,000 new loan students nationwide, and the new loan contract amount was 2.02 billion yuan. By the end of February, 2003, the number of students who have signed the national student loan contract has reached 79 1 10,000, and the loan contract amount has reached 6.52 billion yuan.
In addition, the Ministry of Education has also increased the publicity of the policy of subsidizing students with financial difficulties in colleges and universities by organizing special press conferences and issuing brochures on the policy of subsidizing students in colleges and universities.
Practice shows that with the great attention and care of the CPC Central Committee and the State Council, and the joint efforts of all sectors of society, China has basically solved the problem of college students with financial difficulties and ensured the smooth progress of higher education reform.
[Standardizing the management of school fees] In recent years, under the unified leadership of the State Council, with the joint efforts of education administration, price, finance and other relevant departments and schools at all levels, the management of school fees has been gradually standardized, which has played a positive role in promoting the healthy development of education. In order to further improve the management of school fees in 2003 and standardize the behavior of school fees, the Ministry of Education, together with the National Development and Reform Commission and the Ministry of Finance, issued the Notice on Issues Related to Doing a Good Job in School Fees in 2003. The circular stipulates: (1) In 2003, public schools of all levels and types are not allowed to raise fees and set up new fees, and schools are not allowed to charge students any fees except those prescribed by the state. (II) All localities should strictly follow the provisions of the Notice of the Ministry of Education, the State Planning Commission and the Ministry of Finance on Doing a Good Job in the Pilot Work of "One Fee System" in the Compulsory Education Stage in Rural Poverty-stricken Areas in 2002, and fully implement the "One Fee System" charging method in rural primary schools and rural junior high schools in all key poverty alleviation and development counties, and shall not delay or fail to implement it under any pretext. (3) Public high schools should strictly implement the "three limits" policy (that is, limit scores, limit numbers and limit amounts). The maximum fee for students to choose a school is proposed by the provincial education administrative department, and after being audited by the price and financial departments at the same level, the three departments will report it to the provincial people's government for approval. The enrollment ratio and the minimum admission score line shall be formulated by the provincial education administrative department in accordance with the principle of strict control, and announced to the public, subject to supervision from all sides. (4) Targeted students, special students, preparatory students and undergraduates enrolled in institutions of higher learning shall implement the same charging items and standards as students with the same academic level, and shall not charge other fees except tuition and accommodation fees according to regulations. (5) Approved private secondary colleges, network colleges, computer software colleges and Chinese-foreign cooperatively-run schools may, on the basis of strictly accounting the training cost per student, implement the principle of charging tuition fees according to the cost, and the specific charging standards shall be managed according to the principle of localization. Ordinary colleges and universities are not allowed to transfer the planned enrollment targets issued by the state to their private secondary colleges and charge high fees in disguise; It is not allowed to engage in "school lieutenant colonel" in the name of private secondary colleges, and "double track" fees in disguise; Do not charge high fees or collect arbitrary charges in the form of points reduction. (VI) Relevant departments and institutions of higher learning should conscientiously implement the relevant provisions of the state on subsidizing students with financial difficulties, improve the supporting policies and measures such as "awards, loans, assistance, supplements and reductions", and continue to further improve the work of state student loans in accordance with the requirements of the State Council. For primary and secondary school students, it is necessary to further implement financial aid policies and measures, including grants for poor students, tuition and miscellaneous fees reduction and so on. Help students from poor families go to school. (7) Schools of all levels and types throughout the country should fully implement the publicity system in accordance with the relevant provisions of the Notice of the State Planning Commission, the Ministry of Finance and the Ministry of Education on Printing and Distributing the Publicity System of Education Fees, announce the items, standards, use and complaints of school fees to the public through various forms, take the initiative to accept the supervision of students, parents and society, and enhance the transparency of school fees. (8) Further strengthen the management of school fee income. The school's miscellaneous fees and tuition fees in the compulsory education stage are all used to supplement the shortage of school public funds, and shall not be used for staff salaries, allowances, welfare, infrastructure and other expenses, for balancing the government budget, or for extracting any form of adjustment funds from it; The tuition income of ordinary high schools and institutions of higher learning is used for running schools as a whole. The textbook fees collected are directly used by the school to buy books. School fee income should be paid in a timely manner in strict accordance with the provisions of the financial department at the same level, and the management of "two lines of revenue and expenditure" should be implemented. It is strictly forbidden for any department, unit or individual to intercept, occupy, misappropriate or transfer school fee income for any reason.
While strengthening the management of school fees, the Ministry of Education also issued the Notice on Prohibiting Schools from Charging Students in view of the phenomenon of illegal fees charged by some local grass-roots governments or units. The "Notice" clearly stipulates that no department or unit may issue fees to schools that exceed the fees prescribed by the state to collect fees from students, and strictly follow the publicized items and standards. Schools should resolutely refuse the ride fees charged by the local government and relevant departments, and report to the higher education authorities and local discipline inspection and supervision departments in a timely manner. It is absolutely not allowed to ask students to charge these fees, and it is not allowed to refuse students to go to school because they do not pay fees beyond the prescribed items and standards.
[Foreign Education Loan] Complete the negotiation and start-up of the World Bank loan/British government grant "Basic Education Development in Western China" project. The total investment of the project is 1 .21.60 million yuan, of which the hard loan from the World Bank is1million dollars (about 825 million yuan), and the local government provides matching funds of 39 1 10,000 yuan. The nature of the project is a unified loan and self-repayment project. The British government grant is used to soften the loan conditions of the World Bank and is not included in the total investment of the project. The project loan interest rate is 2%, and the loan period is 20 years (including 8 years grace period). The project supports five provinces (autonomous regions) 1 12 counties in western Sichuan, Yunnan, Guangxi, Ningxia and Gansu to popularize nine-year compulsory education and consolidate the achievements of the Ninth Five-Year Plan. The project funds mainly solve the problem of popularizing nine-year compulsory education, while taking into account the consolidation and improvement of the achievements of the Ninth Five-Year Plan; Focus on the construction of poor township primary schools, while taking into account junior high schools. The project funds are mainly used to improve school conditions, train teachers and managers, and carry out teaching and management reform and innovation activities.
[School-run industries in primary and secondary schools] In 2003, the basic situation of school-run industries (work-study programs) in primary and secondary schools in China was as follows.
A school-run industrial (work-study program) base. In 2003, 450,000 primary and secondary schools across the country carried out various forms of work-study programs and set up school-run industries, and arranged for 360 million students to participate in labor. There are about 450,000 school-run industrial (work-study program) bases in primary and secondary schools nationwide, a decrease of 1.89 million compared with 2002. Among them, there are 288,300 agricultural, forestry, animal husbandry and fishery bases (245,900 rural schools with a land area of 400,000 hectares); 2 1.80 industrial enterprises; Tertiary industry outlets 13.85.
Second, the scale and benefits of school-run industries (work-study programs). In 2003, the total assets of school-run industries (work-study programs) in primary and secondary schools nationwide were 50 1. 1 billion yuan, which was 9.74 billion yuan and 16.27% lower than that in 2002 respectively. Among them, the net value of fixed assets was 65.438+07 billion yuan, a decrease of 2 billion yuan or 654.38+00.52% compared with 2002; Current assets reached 29.37 billion yuan, a decrease of 7.07 billion yuan or19.4% compared with 2002; The debt is 25.76 billion yuan (the asset-liability ratio is 51.4%); The owner's equity is 24.35 billion yuan (paid-in capital is 65.438+0.222 billion yuan). There are 757,000 employees (faculty163,000) engaged in work-study programs and school-run industries in China, including 288,600 in rural schools (faculty103,500). In 2003, the sales revenue and turnover of school-run industries (work-study programs) in primary and secondary schools nationwide reached 76.86 billion yuan, a decrease of 7.4 billion yuan or 8.78% compared with 2002. Among them: the sales income of agricultural products is 3.92 billion yuan; Industrial sales revenue was 46.395 billion yuan (industrial production and sales rate was 92.28%); The turnover of the tertiary industry is 65.438+08.64 billion yuan; Other work-study income was 7.965438 billion yuan. The total profit and tax of school-run industries (work-study programs) reached 654.38+05 billion yuan, of which the total profit was 654.38+065.438+07 billion yuan (rural schools were 654.38+076.5438+05 billion yuan), which was 500 million yuan and 4. 1% lower than that in 2002 respectively.
Three. Income distribution of school-run industries (work-study programs). In 2003, the total income of work-study programs and school-run industries in China was 6.64 billion yuan (including services and some goods provided by school-run industries), accounting for 56.7% of the total income of school-run industries (work-study programs), a decrease of 65.438+83 billion yuan or 2.68% compared with 2002. Among them, funds for improving school conditions (building teaching rooms, purchasing teaching equipment, subsidizing public funds, etc.). ) was 4.28 billion yuan, a decrease of 250 million yuan or 5.52% compared with 2002. In addition, 65.438+29.8 million yuan (465 million yuan for rural schools) is used for the welfare of teaching staff and students with difficulties. The national tax was 3.33 billion yuan, a decrease of 370 million yuan compared with 2002. In 2003, the tax refund was 207 million yuan.
Education audit plan
[The Ministry of Education strengthens the guidance of education audit] At the beginning of 2003, the general office of the Ministry of Education issued the Essentials of Education Audit in 2003, which put forward the key points and requirements of education audit according to the needs of education reform and development. Require all departments and units to seriously implement the budget implementation and financial accounts audit system; Strengthen the audit of the management and use of special funds such as "National Compulsory Education Project in Poverty-stricken Areas", "2 1 Century Education Revitalization Action Plan" and "21Project"; Strengthen audit supervision in the reform of school-run enterprises and logistics socialization to ensure the safety and integrity of state-owned assets; It is necessary to strengthen the audit of monetary funds, fixed assets and foreign investment projects; Further standardize the economic responsibility audit; Strengthen the audit of construction projects and repair projects; Actively carry out audit investigation. Audit institutions should strengthen the review of the internal control system of the audited entity in the audit or audit investigation, and promote the improvement and effective implementation of various systems. According to the central task of each unit, each unit has formulated specific work plans. According to the above requirements, the education administrative departments of some provinces, autonomous regions and municipalities should strengthen the guidance to the internal audit institutions of education departments at all levels, conduct in-depth investigation and study, conduct regular supervision and inspection, keep abreast of the internal audit work, sum up and exchange experiences, help solve problems, and promote the in-depth development of internal audit work.
In April, the Finance Department of the Ministry of Education held a national conference on education audit in Beijing Normal University to summarize the education audit in 2002 and exchange work experience. Director Yang made a speech at the meeting, fully affirmed the achievements of education audit in 2002, and put forward the tasks and requirements of "keeping up with the situation, strengthening audit, adapting to the situation and innovating audit" for future education audit. During the communication and group discussion at the conference, we earnestly summarized our work and experience in 2002. The conference has played an important role in promoting the development of education audit.
At the same time, organize the internal auditors of the education system to learn the Provisions on Internal Auditing issued by the National Audit Office in 2003 and the Basic Standards for Internal Auditing formulated by the China Institute of Internal Auditing, so that the internal auditors can further clarify the audit responsibilities and tasks under the new situation, strictly regulate the audit behavior in the audit business, and ensure the audit quality.
[Education Front Audit Work] In 2003, the internal audit institution of education adhered to the principle of "comprehensive audit, highlighting key points" and focused on the central task of education reform and development. * * * Complete financial revenue and expenditure audit, budget execution and final accounts audit, engineering audit, economic responsibility audit, enterprise economic benefit audit, special fund audit (including "2 1 1 project", "national compulsory education project in poverty-stricken areas" and "reconstruction of dilapidated buildings") 2 10320, with audit funds. Found 29 clues of economic cases1piece, transferred 40 clues to judicial organs and transferred them to discipline inspection departments1piece. 39 people were transferred to judicial organs for handling, and 460 people were punished by party discipline and political discipline. Among the above-mentioned audit projects, there are 42,488 infrastructure and renovation projects, with an amount of 3 1 1 billion yuan, a decrease of 310.20 billion yuan, with a reduction rate of 10.03%, which has achieved good economic benefits.