我国财政分权体制对高等教育财政支出及其区域均衡性影响的研究

发布时间：2018-04-09 01:19

本文选题：高等教育　切入点：财政分权　出处：《浙江财经大学》2017年硕士论文

【摘要】：我国分税制改革从1994年至今历经了二十多年在分税制改革进程中,中央政府通过不断扩大地方政府的财政收支权利,提升地方政府自主管理权极大的调动了地方政府发展本区域经济的积极性,这一转变有利于我国经济整体向前发展,但分税制改革进程中由于在增加中央政府收入比例的同时却将过多的财政支出责任推给地方政府,使得地方政府财政支付能力与事权严重不匹配,并因此产生了一系列的负面的效应。例如:地方政府的行为发生变化、减少民生性公共服务的供给,导致了政府提供的公共产品结构不合理,部分公共产品尤其民生性公共产品政府供给满足不了社会需求,其中代表性公共产品高等教育发展也面临着一系列问题。高等教育是为社会提供高技术水平和高素质人才的重要渠道,是变革社会贫富阶层的的关键因素。因此,高等教育资源不足,分配不均衡会导致社会贫富两极分化进一步拉大,从而使社会不公平更加恶化。本文的研究就是在财政分权理论的基本框架下,中国经济平稳迅速发展的前提下,以省级高等教育财政支出数据为依据从中国高等教育财政支出严重不足以及纵向的中央高校和地方高校财政资源配置失衡以及横向的不同区域间的高等教育获得的政府财政资源不均衡的实际情况出发,研究了中国式财政分权体制对我国高等教育财政供给的影响。本文通过对现行财政分权体制对高等教育财政支出以及其区域均衡性影响的研究分析发现政府对类似于高等教育的民生性公共产品、服务的供给不足的根源是财政分权体制改革不完善导致的。第二章归纳综述了财政分权理论、教育理论,并分析了不同层级教育的性质虽然同属于需要政府提供的公共产品,但是具体细分属性却有很大不同,并且因此导致两者供给方式也有很大不同,本章还着重分析了财政在高等教育供给中应发挥的作用。第三章运用描述性统计和比较分析方法论述了我国目前高等教育发展的现实状况,通过描述性统计分析发现我国高等教育的财政支出严重不足,区域间高等教育发展不平等、中央高校和地方高校的财政经费支出差距大等问题都急需解决。第四章通过分析我国财政分权体制变迁历程理论上剖析我国高等教育发展过程中出现这一系列问题的原因发现财政分权是造成高等教育发展现状的体制性障碍。第五章以可获得的省级高等教育财政支出数据为依据建立面板数据模型,利用实证分析方法研究了财政分权程度对高等教育财政支出以及其区域均衡性的影响,发现地方政府财政分权度与高等教育财政支出呈现负相关的关系;进一步研究了财政分权程度与区域间高等教育财政资源配置失衡的关系,发现财政分权程度与高等教育区域不平等程度正相关并且经济发展水平越高越有利于实现高等教育的公平。第六章总结了本文的主要研究结论并据此提出了促进高等教育快速发展的改革建议。
[Abstract]:The reform of our tax system since 1994 after more than 20 years in the tax reform process, the central government by expanding the local government fiscal revenue rights, improve local government autonomy greatly mobilized the enthusiasm of local government in the regional economic development, this change is conducive to China's overall economic development, but the reform of the tax system in the process of the central government due to the increase in the proportion of income and expenditure responsibility will be too much to the local government, the local government financial capacity to pay and power does not match the serious, and thus produced a series of negative effects. For example: change the behavior of the local government, reduce people's livelihood public service the supply of public goods, to provide the government structure unreasonable, some public goods especially the people's livelihood of government public goods supply can not meet the needs of the community, the The development of public products of higher education also faces a series of problems. Higher education is an important channel to provide a high level of technology and high-quality talents for the society, is the key factors of the change of social wealth class. Therefore, the shortage of higher education resources, the uneven distribution of social wealth gap will lead to further widening, in order to make the society not fair even worse. This study is on the basic framework of the theory of Fiscal Decentralization under the premise of stable economic development China under the provincial higher education expenditure data on the basis of the actual situation from the Chinese higher education expenditure and serious lack of longitudinal central Universities and local colleges and universities financial imbalance in the allocation of resources and higher education in different regions of the lateral between the government financial resources is not balanced, the China fiscal decentralization system to our country higher education Study on effect of financial supply. Based on the analysis of the financial expenditure of higher education and the regional balance effects of current fiscal decentralization system similar to the livelihood of the people found that the government of higher education public goods, lack of service supply is the root of the fiscal decentralization reform is not perfect cause. The second chapter sums up the fiscal decentralization theory, education theory, and analyzes the different levels of education although the nature belong to the need for the government to provide public goods, but the specific segments of the property are very different, which led to the two supply modes are also very different, this chapter also analyses the finance should play the role in the supply of higher education. The third chapter use descriptive the statistical method and comparative analysis discusses the reality of the current development of higher education in China, through descriptive statistical analysis found that the higher education of our country A serious shortage of fiscal expenditure, regional development of higher education inequality problems, financial expenditure gap between central and local colleges and universities in Colleges and universities are needed to be solved. The fourth chapter analyzes the theory of fiscal decentralization and the changing course of China's analysis of causes a series of problems during the development of Higher Education in China found that fiscal decentralization is disorder the present situation of development of higher education system. The provincial higher education expenditure data can be obtained in the fifth chapter was set up on the basis of the panel data model on the degree of fiscal decentralization of higher education expenditure and the impact of the regional balance of using the empirical analysis, it is found that the local government fiscal decentralization degree and higher education expenditure is negatively related further study of the relationship; the degree of fiscal decentralization and regional imbalance in the allocation of financial resources of higher education, fiscal The degree of decentralization is positively related to the degree of regional inequality in higher education, and the higher the level of economic development is, the more conducive to achieving equity in higher education. The sixth chapter summarizes the main conclusions of this paper, and puts forward some reform proposals to promote the rapid development of higher education.

【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G649.2;F812.2

【参考文献】