教育公平视角下地方政府财政性教育支出演进与财力缺口测算研究

发布时间：2018-07-14 22:32

【摘要】：通过地方政府2000年-2014年财政性教育支出数据的分析发现:地方政府承担了80%以上的责任;从财政性教育支出总额来看,与各省份经济发展水平密切相关,经济越发达,财政性教育支出越多,反之亦然,地区差距非常明显;从支出力度看,15年来财政性教育支出比例仅仅增长8.9%,变化缓慢,且存在策略性行为,东部地区支出力度相对中西部地区要大;从生均财政性教育支出,无论是小学、中学还是大学,东部的发达地区北京、上海等都排在前面,西部地区比较靠后,如贵州、广西、安徽等省份;从区域来看,东部地区财政性教育支出最多,达到45.6%,接近一半,其次为西部地区的25.9%,第三为中部地区的19.9%,15年变化不大,东北地区8.6%,且略有下降;从财政性教育支出缺口来看,东部地区普遍缺口较大,东北地区也是如此;而中部地区的缺口有一定程度的减少,西部地区基本上没有缺口,甚至略有结余;从财力保障看,2020年西部地区多数省份没有难度,中东部地区相对压力较大。我们的建议是:建立财政性教育支出标准的动态增长机制,加大对中西部地区的教育转移支付,增加中央政府教育支出责任,整合国家财力资源,扩大基本公共教育资金来源。
[Abstract]:Through the analysis of the data of local governments' fiscal expenditure on education from 2000 to 2014, it is found that the local governments have taken on more than 80% of the responsibility, and from the total amount of fiscal expenditure on education, it is closely related to the level of economic development of various provinces, and the economy is more developed. The more fiscal expenditure on education, and vice versa, the more significant the regional gap is; in terms of spending, the proportion of fiscal education spending has only grown by 8.9 percent over the past 15 years, which is slow and strategic. The spending in the eastern region is higher than that in the central and western regions; from the average financial expenditure on education to students, whether it is primary school, middle school or university, Beijing or Shanghai, the developed areas in the east, and so on, the western region is relatively low, such as Guizhou and Guangxi. From the regional point of view, the fiscal expenditure on education in the eastern region is the highest, reaching 45.6b, nearly half, followed by 25.9in the western region, 19.9b in the central region, with little change in 15 years, 8.6 percent in the northeast region, and a slight decrease; From the financial education expenditure gap, the eastern region is generally large gap, the Northeast region is the same, but the central region of the gap has a certain degree of reduction, the western region is basically no gap, or even slightly surplus; From the financial security point of view, in 2020, most provinces in the western region have no difficulty, and the central and eastern regions are under relatively greater pressure. Our suggestions are to establish a dynamic growth mechanism of fiscal education expenditure standard, to increase the transfer payment to the central and western regions, to increase the responsibility of the central government's education expenditure, to integrate the national financial resources, and to expand the sources of basic public education funds.
【作者单位】：西南财经大学公共管理学院;广西师范大学法学院;
【基金】：国家社会科学基金“边疆民族地区公共服务均等化中的政府责任研究”(16XZZ006) 广西文科中心“人文强桂”优秀特色研究团队项目(YQTD2015002) 广西高校“马克思主义理论与区域实践协调创新中心”(桂教科研[2013]10号) 广西地方法治与地方治理研究中心课题(GXDFFZ201601) 广西师范大学博士科研启动项目[2016](26)
【分类号】：F812.45;G526.7

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