我国财政教育支出层级结构问题研究

发布时间：2018-03-27 05:08

本文选题：财政教育支出　切入点：层级结构　出处：《集美大学》2017年硕士论文

【摘要】：随着经济增长和“科教兴国”、“人才强国”战略的实施,我国财政教育支出总量逐年增加,并于2012实现财政性教育经费占GDP比重4%的目标。然而在我国人口众多、区域发展不平衡的大背景下,财政教育支出仍然存在很多问题。一方面,教育经费使用效率不高,财政教育支出层级结构不合理。基础教育特别是学前教育在财政性教育经费中所占比重严重偏低,而高等教育占比偏高。另一方面,各级教育存在结构性供需矛盾:政府对学前教育投入的长期不足导致学前教育迅速膨胀的需求得不到合理供给;普通高中的供需不平衡;高校毕业生就业难及高质量的高等教育需求得不到有效供给等等。为保障教育事业和社会经济的长远健康发展,财政教育支出急需由“数量”增长向总规模稳定下的“质量”增长转型。本文以“财政教育支出层级结构”为主体,将研究定位在教育系统内部,分析各级财政教育经费分配存在的问题,并在分析原因的基础上提出结构优化政策。本文首先利用《中国统计年鉴》、《中国教育统计年鉴》、《中国教育经费统计年鉴》、国家统计局网站的相关数据资料,分指标研究我国财政教育支出层级结构的现状及问题;根据联合国教科文组织、世界银行数据库公布的国际数据,分类别探讨国外财政教育支出层级结构现状;并运用统计软件对23个国家2005-2011年的财政教育支出面板数据建立实证模型,探寻各级财政教育支出占比与经济发展水平、政府财力的内在关联。得出模型后代入我国经济水平、政府财力指标计算得到各级财政教育支出占比的经验值,并与我国实际值比较,为分析我国财政教育支出结构问题提供实证依据。其次,从财政分权、法律法规缺失、政府缺位越位等角度探析我国财政教育支出结构不合理的原因。最后,提出优化财政教育支出层级结构的政策建议。
[Abstract]:With the economic growth, "rejuvenating the country through science and education" and the implementation of the strategy of "strengthening the country with talent", the total expenditure on financial education in China has been increasing year by year, and the goal of fiscal education spending to account for 4% of GDP has been achieved in 2012. However, there is a large population in our country. Against the background of unbalanced regional development, there are still many problems in the financial expenditure on education. On the one hand, the use of education funds is not efficient. The proportion of basic education, especially preschool education, in financial education funds is seriously low, while the proportion of higher education is on the high side. On the other hand, There is a structural contradiction between supply and demand in all levels of education: the long-term shortage of government investment in preschool education leads to the rapid expansion of pre-school education demand can not be reasonably supplied, the general high school supply and demand imbalance; In order to ensure the long-term and healthy development of education and social economy, it is difficult for college graduates to obtain employment and the demand for high-quality higher education is not effectively supplied. Fiscal education expenditure is in urgent need of transformation from "quantity" growth to "quality" growth under the stability of total scale. Analyzing the problems existing in the allocation of financial education funds at all levels, Based on the analysis of the reasons, the paper puts forward the policy of structural optimization. Firstly, this paper uses the statistics yearbook of China, the Statistical Yearbook of Education of China, the Statistical Yearbook of China's Educational Expenditure, and the relevant data of the website of the National Bureau of Statistics. According to the international data published by UNESCO and the World Bank, this paper discusses the current situation of the hierarchical structure of fiscal education expenditure in foreign countries according to the international data published by UNESCO and the World Bank. Using statistical software to establish the empirical model of fiscal education expenditure panel data of 23 countries from 2005 to 2011, to explore the internal relationship between the proportion of fiscal education expenditure at all levels and the level of economic development and the financial resources of the government, and draw the conclusion that the future generations of the model enter the economic level of our country. The empirical value of the proportion of fiscal education expenditure at all levels is obtained by the calculation of government financial indicators, and compared with the actual value of our country, which provides an empirical basis for the analysis of the structure of fiscal education expenditure in our country. Secondly, from the fiscal decentralization, the lack of laws and regulations, This paper analyzes the reasons for the unreasonable structure of fiscal education expenditure in China from the point of view of government absence and offside. Finally, it puts forward some policy suggestions for optimizing the hierarchical structure of fiscal education expenditure.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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