经济发达地区义务教育专项转移支付的受益归宿分析——以东部某省为例
发布时间：2018-12-11 10:34
【摘要】：基于东部某省义务教育专项转移支付相关数据,采用BIA方法考察经济发达地区义务教育专项转移支付的受益分布情况。结果表明,义务教育专项转移支付的主要受益者为经济欠发达地区居民,但随着专项转移支付规模的扩大,经济欠发达地区居民享有的转移支付份额并未上升,而是呈现下降;义务教育专项转移支付主要支出项目均有利于经济欠发达地区,但是受益程度及其变化趋势有所差异;针对经济困难家庭提供的转移支付受益分布,因户籍归属不同而有所差异;针对师资水平差异实施的转移支付有利于义务教育质量均衡发展,但是作用力度也存在一定程度的下降趋势。为进一步完善义务教育专项转移支付,应该整合义务教育专项转移支付项目,设立义务教育专项一般转移支付,资金用于义务教育的何种地方由地方政府确定;建立因素法义务教育专项转移支付模型,通过指标测算财力水平、义务教育需求、财政努力程度等因素,由此规范上级政府在义务教育中的投入责任以及转移支付的拨付标准;增加义务教育专项转移支付中用于师资队伍等软件投入的比例,减少目标针对性不强的转移支付项目;通过转移支付绩效评价,约束接受地政府对义务教育专项转移支付资金的使用。
[Abstract]:Based on the relevant data of special transfer payment for compulsory education in an eastern province, the distribution of benefits of special transfer payment of compulsory education in economically developed regions was investigated by using BIA method. The results show that the main beneficiaries of the special transfer payment of compulsory education are the residents of the economically underdeveloped areas, but with the expansion of the scale of the special transfer payment, the share of the transfer payment enjoyed by the residents in the less developed areas does not rise, but decreases. The main expenditure items of special transfer payment of compulsory education are beneficial to the less developed areas, but the degree of benefit and the trend of change are different. The benefit distribution of transfer payment provided by families with financial difficulties is different because of the different household registration. The transfer payment based on the difference of teachers' level is conducive to the balanced development of compulsory education quality, but there is also a downward trend in the effect of the transfer payment on the quality of compulsory education. In order to further improve the compulsory education special transfer payment, we should integrate the compulsory education special transfer payment project, set up the compulsory education special transfer payment, where the fund is used for compulsory education, the local government should determine; The special transfer payment model of compulsory education is established, and the financial level, the demand of compulsory education, the degree of financial effort and other factors are measured by the index, so as to standardize the input responsibility of the higher government in the compulsory education and the allocation standard of the transfer payment. Increase the proportion of special transfer payment in compulsory education for teachers and other software investment, reduce the target of transfer payment projects; Through the performance evaluation of transfer payment, it restricts the use of special transfer payment funds for compulsory education by local governments.
【作者单位】： 浙江财经大学财政与公共管理学院;
【基金】：教育部重大攻关课题“促进经济发展方式转变的地方财税体制改革研究”(课题批准号:12JZD032)的研究成果
【分类号】：G522.3
，
本文编号：2372386
[Abstract]:Based on the relevant data of special transfer payment for compulsory education in an eastern province, the distribution of benefits of special transfer payment of compulsory education in economically developed regions was investigated by using BIA method. The results show that the main beneficiaries of the special transfer payment of compulsory education are the residents of the economically underdeveloped areas, but with the expansion of the scale of the special transfer payment, the share of the transfer payment enjoyed by the residents in the less developed areas does not rise, but decreases. The main expenditure items of special transfer payment of compulsory education are beneficial to the less developed areas, but the degree of benefit and the trend of change are different. The benefit distribution of transfer payment provided by families with financial difficulties is different because of the different household registration. The transfer payment based on the difference of teachers' level is conducive to the balanced development of compulsory education quality, but there is also a downward trend in the effect of the transfer payment on the quality of compulsory education. In order to further improve the compulsory education special transfer payment, we should integrate the compulsory education special transfer payment project, set up the compulsory education special transfer payment, where the fund is used for compulsory education, the local government should determine; The special transfer payment model of compulsory education is established, and the financial level, the demand of compulsory education, the degree of financial effort and other factors are measured by the index, so as to standardize the input responsibility of the higher government in the compulsory education and the allocation standard of the transfer payment. Increase the proportion of special transfer payment in compulsory education for teachers and other software investment, reduce the target of transfer payment projects; Through the performance evaluation of transfer payment, it restricts the use of special transfer payment funds for compulsory education by local governments.
【作者单位】： 浙江财经大学财政与公共管理学院;
【基金】：教育部重大攻关课题“促进经济发展方式转变的地方财税体制改革研究”(课题批准号:12JZD032)的研究成果
【分类号】：G522.3
，
本文编号：2372386
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