提高基础教育办学资金使用效益,重点在于加强人员经费管理,充分发挥用人效益。人员经费在基础教育经费支出中占的比重很大,以1997年为例,全国基础教育财政预算内支出为948.8亿元(包括中学、职业中学、小学、特殊教育、幼儿教育和其他教育),其中,人员经费为789.26亿元,占83.2％,公用经费为159.54亿元,占16.8％。小学人员经费占该项教育经费支 Improve the use of funds for basic education, the emphasis is on strengthening the management of personnel expenses, give full play to the effectiveness of employment. In 1997, for example, expenditure on basic education budget amounted to 94.88 billion yuan (including secondary schools, vocational schools, primary schools, special education, early childhood education and other education), and the total expenditures on basic education accounted for a large proportion of the total expenditures on basic education. Among them, the staff funding was 78.926 billion yuan, accounting for 83.2%, public funding was 15.554 billion yuan, accounting for 16.8%. Primary education funds account for the educational expenditure