城乡义务教育投入差距视角下中国财政分权的得失

发布时间：2018-06-02 19:41

本文选题：财政分权 + 义务教育投入　；参考：《复旦大学》2010年硕士论文

【摘要】： 传统的公共经济学理论认为,财政分权可以激励地方政府安排合理的公共财政支出,为一国带来总的社会福利最大化。这一点已经通过许多发达国家的实践经验得到了证明。然而在中国,财政分权似乎并没有达到人们预期的目标,反而在一定程度上导致了地区间基本公共品供给的失衡,其中,城市与农村义务教育投入的差距就是一个非常值得关注的现象。本文将城乡义务教育投入差距作为视角,从理论和实证两方面,结合中国的实际,分析了我国财政分权体制的得失。我们发现,中国的财政分权体制由于“用脚投票”和“用手投票”机制的失效、各级地方政府事权与财权的不匹配,再加上完善的转移支付制度的缺失,无法激励地方政府,尤其是农村地区的基层政府向当地居民提供充足、公平的义务教育服务,也无法实现城乡义务教育的均衡发展；而通过实证分析我们发现,提高地方与中央的财政分权度,扩大地方政府在财政收支上的自由度,可以缩小城乡义务教育投入的差距。由此我们得出结论：站在中国独特的经济社会背景下,以城乡义务教育投入差距的视角看财政分权,它的确存在着不少问题,但仍有可以改进和完善的地方。在厘清各级地方政府公共支出责任的基础上扩大地方政府财政收入在全国财政收入中的分配比重,完善转移支付制度,并辅以有效的监督、审计、激励机制,此即中国的财政分权体制可以继续改善的方向。
[Abstract]:The traditional theory of public economics holds that fiscal decentralization can encourage local governments to arrange reasonable public finance expenditure and maximize the total social welfare of a country. This has been proved by the practical experience of many developed countries. However, in China, fiscal decentralization does not seem to have achieved the desired goal, but to some extent has led to the imbalance in the supply of basic public goods between regions. The gap between urban and rural compulsory education investment is a very noteworthy phenomenon. From the perspective of investment gap between urban and rural compulsory education, this paper analyzes the gains and losses of China's fiscal decentralization system from the theoretical and empirical aspects, combined with the reality of China. We find that China's fiscal decentralization system is unable to motivate local governments because of the invalidation of the mechanism of "voting with feet" and "voting with hands," the mismatch between the power of local governments and the power of finance at all levels, and the lack of a sound system of transfer payments. In particular, the grass-roots governments in rural areas can provide adequate and fair compulsory education services to local residents, nor can they achieve the balanced development of compulsory education in urban and rural areas. Through empirical analysis, we find that the degree of fiscal decentralization between local and central governments can be improved. Expanding the degree of freedom of local government in fiscal revenue and expenditure can narrow the gap between urban and rural compulsory education investment. From this we draw a conclusion: under the unique economic and social background of China, fiscal decentralization from the perspective of the gap between urban and rural compulsory education investment, it does have many problems, but there are still areas that can be improved and improved. On the basis of clarifying the public expenditure responsibilities of local governments at all levels, expanding the distribution proportion of local government fiscal revenue in the national financial revenue, perfecting the transfer payment system, and supplemented by effective supervision, audit, incentive mechanism, This is the direction in which China's fiscal decentralization system can continue to improve.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：G522.3

【引证文献】