内蒙古地区财政教育支出受益归宿分析

发布时间：2018-04-06 07:00

本文选题：财政教育支出　切入点：受益归宿分析　出处：《内蒙古财经大学》2014年硕士论文

【摘要】：财政支出的规模和结构在调节收入分配这一问题上起着非常重要的作用，合理的财政支出可以起到缩小收入差距的作用，不合理的财政支出则可能使得这一问题恶化，但我国的财政支出究竟在收入分配方面扮演着什么样的作用，长期以来一直未得到我国财政学研究人员的足够重视。教育作为防止社会阶层固化的搅拌器，为底层人口向上层流动提供了通道。二者都是促进社会良性发展的重要工具。现阶段，我国的教育经费主要由财政提供，那么财政教育性支出在收入分配方面起到何种作用，是更倾向于穷人还是更倾向于富人，便自然应成为人们研究的重点。本文便是通过将实地调研所取得的数据同统计部门所公布的数据相结合，分析财政教育支出的受益归宿问题。本文在研究时主要使用文献研究法和实证研究法，综合分析内蒙古财政教育支出的受益归宿问题。本文在理论部分主要分析财政支持教育的理由，并得出由于教育可以促进社会公平，可以促进经济发展并且教育有较大的外部性，，是准公共物品，因此财政应予以支持的结论。在实证研究时，本文主要采用了服务成本法，对财政教育支出的集中曲线，Suits系数，受财政教育支出影响的洛伦兹曲线和受财政教育支出影响的基尼系数进行测度。通过分析得出以下结论，总体来看，内蒙古地区现阶段财政义务教育支出是累进的，穷人从中获得的利益要大于富人，且财政教育支出在小学阶段比初中阶段更具有更强的累进性。内蒙古地区高中阶段的财政教育性支出为累进的，但累进性弱于义务教育阶段的小学和初中。内蒙古地区大学阶段的财政教育性支出亦为累进，但弱于义务教育阶段和高中教育阶段。
[Abstract]:The scale and structure of fiscal expenditure play a very important role in regulating the income distribution. Reasonable fiscal expenditure can play a role in narrowing the income gap, and unreasonable fiscal expenditure may make the problem worse.But what kind of role does the fiscal expenditure play in the income distribution in our country for a long time has not been paid enough attention to by the finance researchers of our country for a long time.Education, as a mixer to prevent social class from solidifying, provides a channel for the bottom population to flow to the upper class.Both are important tools to promote the healthy development of society.At present, the education funds of our country are mainly provided by the finance, so what role does the fiscal educational expenditure play in the income distribution, whether it is more inclined to the poor or to the rich, it should naturally become the focus of people's research.This paper analyzes the benefit and fate of financial education expenditure by combining the data obtained from field investigation with the data published by statistical department.This paper mainly uses the literature research method and the empirical research method to analyze the problem of the benefit of Inner Mongolia fiscal education expenditure.In the theoretical part, this paper mainly analyzes the reasons of financial support for education, and draws the conclusion that education can promote social equity, promote economic development, and that education is a quasi-public good, so it should be supported by finance.In the empirical study, this paper mainly uses the service cost method to measure the centralization curve of fiscal education expenditure and the Suits coefficient, the Lorentz curve influenced by fiscal education expenditure and the Gini coefficient influenced by fiscal education expenditure.The following conclusions are drawn from the analysis. In general, the expenditure on compulsory education in Inner Mongolia at this stage is progressive, and the benefits of the poor are greater than those of the rich.Moreover, the expenditure on education is more progressive in primary school than in junior middle school.In Inner Mongolia, the expenditure on education in senior middle school is progressive, but it is weaker than that in primary and junior middle schools in compulsory education.In Inner Mongolia, the expenditure on education is also progressive, but weaker than that of compulsory education and high school education.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

【参考文献】