集权化教育财政改革是否促进了省域内教育经费均等——基于县级数据的考察

发布时间：2018-01-31 23:53

本文关键词： 集权分权教育财政制度改革教育经费均等　出处：《教育与经济》2016年05期 　论文类型：期刊论文

【摘要】：本文综合考虑了财政收入分权、支出分权以及教育事权因素,利用相关年份的县级数据,对集权化教育财政改革实现省域内教育经费均等的效果进行了实证分析。泰尔系数分析表明,集权化的教育财政制度改革无论在全国、区域间、还是区域内部,均使基础教育经费均等状况得到了不同程度的改善,教育经费差异的主要来源为区域及省域内部差异。回归结果表明,在省域内下放财权有助于缩小教育经费差距。为使省域内教育经费更加均等,应合理划分各级政府间的教育财政保障责任,充分发挥省内统筹作用,给予基层财政更大自主权,强化对基层政府教育投入的问责。
[Abstract]:This paper synthetically considers the factors of fiscal revenue decentralization, expenditure decentralization and educational power, and makes use of county level data of relevant years. This paper makes an empirical analysis on the effect of centralization of educational finance reform to realize the equalization of educational funds within the province. The analysis of Tyr coefficient shows that the centralization of educational finance system reform is not only in the whole country, but also in the region and within the region. The main source of the difference in education expenditure is the regional and provincial differences. The regression results show that. Decentralization of financial power in the province can help to narrow the gap of education funds. In order to make the education expenditure more equal, we should reasonably divide the responsibility of education financial guarantee between governments at all levels, and give full play to the role of overall planning in the province. To give greater autonomy to grass-roots finance and strengthen accountability for grass-roots government investment in education.
【作者单位】：南京师范大学教育科学学院;
【基金】：教育部哲学社会科学重大课题攻关项目“我国教育改革和发展的社会支持系统研究”(12JZD046) “江苏高校优势学科建设工程资助项目”资助
【分类号】：G526.7;F812.45
【正文快照】： 姚继军,许芸(南京师范大学教育科学学院,南京210097)一、文献回顾与问题的提出1980年代后中国在教育管理改革方面更多地体现出分权的思路,1986年颁布的《义务教育法》以法律形式确立了“地方负责,分级管理”的教育管理体制。主流的财政分权与公共品供给理论认为,由于存在着信

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