财政分权对于我国公共教育供给数量与区域差异的影响

发布时间：2019-03-16 20:51

【摘要】：财政分权是世界性的趋势，随着经济水平的提升，各国愈来愈倾向于将财政权力下放给地方政府。理论研究表明，在完善的机制设计的基础上，财政分权可以有效激励地方政府，使地方政府的行为能够尽可能满足当地居民的需要。然而，以上论述的前提是完善的机制设计。但现实中，由于机制设计上存在各种各样的问题，财政分权可能并未取得其理论上的效果。以我国来说，1994年分税制改革在提升了中央财权的同时，却将大部分事权下放给地方政府，这可能会产生地方政府行为方面的扭曲。财政支出方面的分权可能使地方政府减少公共服务的供给，比如公共教育。而且，现有文献对于该问题关注较少。本文首先分析了产生该现象的主要原因：我国地方政府官员间的晋升锦标赛使地区间竞争日趋激烈，而财政分权为地方政府提供了足够的竞争空间，在资源有限的情况下，地方政府更倾向于投资基础设施来提高经济增长率，从而忽略了具有正外部性的公共教育供给。本文还构建了理论模型对于我国分权与集权下的情况分别进行了分析，而后基于全国地级和省级行政单位的面板数据进行实证研究，结果证明财政分权确实减少了公共教育供给，而且在省级层面上更为严重。并且，本文进一步进行了不同教育阶段和不同地区教育供给的比较。由于其较高的正外部性与较长的投资收益期，小学教育受财政分权的负面影响要大于中学教育；而在经济较不发达的地区，财政分权的负面影响较为严重。然后，基于由全国地级数据所计算得到的省内区域差异指标，本文还进行了财政分权对公共教育供给区域差异影响的研究，发现省以下财政分权程度，无论是支出分权还是收入分权，均可以降低省内公共教育供给相对规模指标的区域差异，但是会提高省内公共教育供给绝对水平指标的区域差异。在对于全国情况的研究中，我们发现，全国的财政支出分权程度，，会降低全国教育供给区域差异；然而财政收入分权程度，对于全国的公共教育供给区域差异有负面作用。这说明，收入分权无助于缩小地区公共服务差异，中央政府应在保证自身财力的同时，通过转移支付平衡地区间公共服务供给的差异。依据理论模型与实证分析结果，以及四省农村义务教育“两免一补”资助措施的案例分析，本文对改进地方公共教育供给提出了财政体制等方面的政策建议。
[Abstract]:Fiscal decentralization is a worldwide trend. With the improvement of economic level, more and more countries tend to devolve fiscal power to local governments. Theoretical research shows that on the basis of perfect mechanism design, fiscal decentralization can effectively stimulate local governments, so that local government behavior can meet the needs of local residents as much as possible. However, the premise of the above discussion is the perfect mechanism design. However, in reality, due to various problems in mechanism design, fiscal decentralization may not achieve its theoretical effect. For our country, the tax-sharing reform in 1994 not only promoted the central financial power, but also delegated most of the power to the local government, which may lead to distortions in the behavior of the local government. Decentralization of fiscal spending could lead local governments to reduce the supply of public services, such as public education. Moreover, there is little attention to this problem in the existing literature. First of all, this paper analyzes the main reasons for this phenomenon: the promotion championships among local government officials in China make the competition between regions increasingly fierce, and fiscal decentralization provides enough space for local governments to compete, and in the case of limited resources, Local governments tend to invest in infrastructure to increase economic growth, thus ignoring the supply of public education with positive externalities. This paper also constructs a theoretical model to analyze the situation of decentralization and centralization in China, and then carries on the empirical research based on the panel data of regional and provincial administrative units throughout the country. The results show that fiscal decentralization does reduce the supply of public education, and is more serious at the provincial level. In addition, this paper makes a further comparison of educational supply in different educational stages and regions. Because of its high positive externality and long period of investment income, the negative influence of fiscal decentralization on primary education is greater than that of middle school education, and the negative impact of fiscal decentralization is more serious in less developed areas. Then, based on the index of regional difference calculated from the national prefecture data, this paper also studies the influence of fiscal decentralization on the regional differences of public education supply, and finds out the degree of fiscal decentralization below the provincial level. Both expenditure decentralization and income decentralization can reduce the regional difference of the relative scale index of public education supply in the province, but it will improve the regional difference of absolute level index of public education supply in the province. In the study of the national situation, we find that the degree of decentralization of the national fiscal expenditure will reduce the regional differences in the national education supply; however, the degree of decentralization of the fiscal revenue has a negative effect on the regional differences of the public education supply of the whole country. This shows that the decentralization of income does not help to narrow the regional differences in public services, and the central government should balance the differences in the supply of public services between regions by transferring payments while ensuring its own financial resources. According to the theoretical model and empirical analysis results, as well as the case analysis of the "two-free-one-supplement" subsidy measures for rural compulsory education in four provinces, this paper puts forward some policy suggestions on improving the local public education supply.
【学位授予单位】：清华大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：G521

【引证文献】