财力性转移支付对县域义务教育支出的影响——基于西部县级数据的分析
发布时间：2018-11-10 09:45
【摘要】：新机制改革作为进入21世纪以来我国基础教育领域最为重大的财政体制改革,以财政转移支付为主要的政策实施工具。立足于2005年至2007年西部9个省份县级教育财政数据,集中探讨了县(市)自有财力和转移支付对义务教育支出影响效果的差异,发现义务教育支出存在粘蝇纸效应;进一步研究发现,新机制相关的义务教育补助的确刺激了义务教育财政支出,没有证据表明义务教育补助被挪作他用;随着新机制改革的实施,不同县(市)可能采取了完全不同的策略,部分县(市)可能采取了积极提供配套资金等策略使得义务教育财政支出提升,而另一部分县(市)则降低了本级政府的义务教育投入力度。
[Abstract]:As the most important financial system reform in the field of basic education in China since the beginning of the 21st century, the new mechanism reform takes fiscal transfer payment as the main policy implementation tool. Based on the educational financial data of nine provinces in the west from 2005 to 2007, this paper focuses on the difference of the effect of the county's own financial resources and the transfer payment on the compulsory education expenditure, and finds that there is a sticky paper effect in the compulsory education expenditure. Further research shows that compulsory education subsidies related to the new mechanism do stimulate compulsory education financial expenditure, and there is no evidence that compulsory education subsidies are diverted for other purposes; With the implementation of the reform of the new mechanism, different counties (cities) may have adopted completely different strategies. Some counties (cities) may have adopted such strategies as actively providing matching funds to increase the expenditure on compulsory education. The other part of the county (city) reduced the level of compulsory education investment.
【作者单位】： 北京大学教育学院;北京大学教育学院/教育经济研究所;
【基金】：国家自然科学基金面上项目“解码农村义务教育经费保障新机制的影响”(项目编号:71473006) 教育部综合改革司课题“完善我国教育政策监测与评估机制研究”
【分类号】：G522.3
本文编号：2322087
[Abstract]:As the most important financial system reform in the field of basic education in China since the beginning of the 21st century, the new mechanism reform takes fiscal transfer payment as the main policy implementation tool. Based on the educational financial data of nine provinces in the west from 2005 to 2007, this paper focuses on the difference of the effect of the county's own financial resources and the transfer payment on the compulsory education expenditure, and finds that there is a sticky paper effect in the compulsory education expenditure. Further research shows that compulsory education subsidies related to the new mechanism do stimulate compulsory education financial expenditure, and there is no evidence that compulsory education subsidies are diverted for other purposes; With the implementation of the reform of the new mechanism, different counties (cities) may have adopted completely different strategies. Some counties (cities) may have adopted such strategies as actively providing matching funds to increase the expenditure on compulsory education. The other part of the county (city) reduced the level of compulsory education investment.
【作者单位】： 北京大学教育学院;北京大学教育学院/教育经济研究所;
【基金】：国家自然科学基金面上项目“解码农村义务教育经费保障新机制的影响”(项目编号:71473006) 教育部综合改革司课题“完善我国教育政策监测与评估机制研究”
【分类号】：G522.3
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