西方发达国家在发展本国教育的长期过程中,逐步形成了各自具有丰富内涵的教育支出体制。由于历史和文化传统的差异以及政治、财政和教育管理体制的不同,各国政府对教育的干预和投资于教育的具体方式有所差别。政府教育支出管理体制的不同类型政府教育支出管理体制的形成,从根本上说取决于各国的政治经济体制及由此决定的教育管理体制。例如,实行地方分权制的以美国和德国 In the long-term process of developing their own education, western developed countries have gradually formed their own educational expenditure system with rich connotation. Due to the differences of historical and cultural traditions and the different political, financial and educational management systems, the specific interventions of governments in education and investment in education differ. The formation of the government education expenditure management system of different types of the government education expenditure management system fundamentally depends on the political and economic systems of all countries and the education management system determined thereby. For example, the United States and Germany implement decentralization