教育经费的充分投入和合理的分配结构是教育事业发展的基础，教育经费保障是教育规划的重要内容。北京市是我国教育发展的高地，2020年在全国已经率先实现教育现代化，当前正处于落实“十四五”教育规划，迈向高水平教育现代化的重要时期。对上一个教育规划期的规划执行情况进行回顾和分析是保证下一个阶段教育规划实施科学性的基础。当前对北京市教育经费投入的阶段性评估较少，本文运用地方经费数据研究北京市“十三五”时期教育经费投入的规模和结构，可以更加明晰北京市地方政府对教育投入的努力程度，对北京市未来建立中长期教育经费投入规划有借鉴意义，对全国及其他省市的教育经费政策调控也有示范作用。
结合《北京市“十三五”时期教育改革和发展规划》等政策要求，本文将教育经费总投入、“一个比例”和“三个增长”作为评价教育经费投入规模的指标。按照教育经费在教育系统内部的筹措、使用和分配环节，结合《北京城市总体规划（2016-2035年）》，本文将教育经费的来源结构、层级结构、支出结构、城乡结构和区域结构作为评价教育经费投入结构的指标。此外，依据《北京市中长期教育改革和发展规划纲要（2010-2020）》和《北京市“十三五”时期教育改革和发展规划》中对于教育经费投入规模和结构的要求，本文明确了各个指标的评价标准。
本文运用北京市2016-2020年地方数据，分析北京市在“十三五”时期的教育经费投入状况，发现北京市在此期间主要取得了以下进展：在规模方面，教育经费总投入持续增加。在结构方面，来源结构中非财政性教育经费占比提高；层级结构中教育经费向学前教育倾斜的政策得到落实；支出结构中人员经费支出占比不断增加；城乡结构中基础教育经费投入的城乡差距基本消除；区域结构中学前和义务教育阶段的财政投入实现区域均衡。但是与此同时，北京市在“十三五”时期的教育经费投入也存在以下问题：在规模方面，法定的“一个比例”未实现逐年增长，且始终未达到要求的17%，法定的“三个增长”未实现。在结构方面，来源结构中社会捐赠占比降低，中等职业教育的经费来源中非财政性教育经费占比不断下降；城乡结构中职业高中在财政投入方面存在城乡差距；区域结构中高中阶段的财政投入存在区域不均衡问题。因此，本文提出未来北京市公共财政支出应该加大教育领域尤其是对非义务教育阶段的投入，通过学校自身影响力和制定法律细则提高社会捐赠积极性，加强人口预测，加大财政投入向学前教育倾斜力度，完善中等职业教育经费多渠道筹措的长效机制，建立合理的生均经费标准，建立普通高中财政按比例分担的政策，加强区域教育转移支付的监测与评价。

Sufficient investment in education funds and a reasonable distribution structure are the basis for the development of education, and the guarantee of education funds is an important part of education planning. Beijing is the highland of Chinese education development. It has taken the lead in realizing the modernization of education in the country in 2020. It is currently in an important period of implementing the “14th Five-Year Plan” education plan and moving towards high-level education modernization. Reviewing and analyzing the planning implementation of the previous educational planning period is the basis for ensuring the scientific implementation of the educational planning in the next stage. At present, there are few staged evaluations of Beijing’s educational funding. This article uses local funding data to study the scale and structure of Beijing's educational funding during the “13th Five-Year Plan” period, which can more clearly understand the level of Beijing’s local government’s investment in education. It has reference significance for Beijing to establish medium and long-term educational funding plans in the future, and also has a model role in the regulation of educational funding policies across the country and other provinces and cities.
Combined with the policy requirements of “Beijing’s 13th Five-Year Plan for Educational Reform and Development”, this article takes the total investment in education funds, “one proportion” and “three growths” as indicators to evaluate the scale of educational investment. According to the process of raising, using and distributing education funds within the education system, combined with the “Beijing Urban Master Plan (2016-2035)”, this article evaluates the source structure, hierarchical structure, expenditure structure, urban-rural structure and regional structure of education funds as indicators of the structure of educational expenditures. In addition, according to the requirements on the scale and structure of educational funding investment in the “Outline of Beijing’s Medium- and Long-Term Education Reform and Development Plan (2010-2020)”and the “Beijing’s ‘13th Five-Year Plan’ Period for Educational Reform and Development”, this article clarifies the evaluation criteria for each indicator.
Using the local data of Beijing from 2016 to 2020, this article analyzes the education funding in Beijing during the “13th Five-Year Plan” period, and finds that Beijing has made the following progress during this period: In terms of scale, the total investment in education funding continues to increase. In terms of structure, the proportion of non-financial education funds in the source structure has increased; the policy of tilting education funds toward preschool education in the hierarchical structure has been implemented; the proportion of personnel expenditure in the expenditure structure has been increasing; the urban-rural gap has been basically eliminated; the financial investment in the pre-secondary and compulsory education stages has achieved regional balance. However, at the same time, Beijing's educational funding investment during the “13th Five-Year Plan” period also has the following problems: In terms of scale, the statutory “one proportion” has not increased year by year, and has never reached the required 17%. The “three growths” have not been realized. In terms of structure, the proportion of social donations in the source structure has decreased, and the proportion of non-financial education funds in the funding sources of secondary vocational education has continued to decline; in the urban-rural structure, there is a gap between urban and rural financial investment in vocational high schools; In the regional structure, there is a regional imbalance in the financial investment in the high school stages. Therefore, this article proposes that in the future, Beijing’s public financial expenditure should increase investment in the field of education, especially in the non-compulsory education stage, increase the enthusiasm of social donations through the school's own influence and the formulation of legal rules, strengthen population forecasting, and increase financial investment in preschool education, improve the long-term mechanism for multi-channel financing of secondary vocational education funds, establish a reasonable per-student funding standard, establish a policy of proportional sharing of finance for ordinary high schools, and strengthen the monitoring and evaluation of regional education transfer payments.