义务教育财政转移支付的目标选择  

Targets Choice of Fiscal Transfer Payment for Compulsory Education in China

作　　者：刘剑[1] 张筱峰[1] 

机构地区：[1]长沙理工大学经济学院

出　　处：《财经科学》2005年第2期79-84,共6页Finance & Economics

基　　金：湖南省教育科学"十五"规划2003年立项资助重点项目"费改税与基础教育财政体制改革研究" (XJK03AZ002) ;湖南省科技厅科技计划一般项目"税费改革与教育财政转移支付制度研究(01JZY2007) 最终成果的一部分。

摘　　要：义务教育具有特殊的“双重外部性”,在没有激励机制的情况下,义务教育的供给将不足。同时,在多级财政体制框架和区域经济差距不断扩大的背景下,义务教育财力分配在纵向和横向两方面都不平衡。因此,应通过义务教育财政转移支付这一制度安排,促进义务教育外部效应内在化,提高义务教育资源的配置效率;弥补各级政府教育财政缺口,缓解义务教育财政的纵向不平衡;实现各地教育财政能力的均等化,促进义务教育的区域协调发展;实现上级拨款政府对发展义务教育的意图与偏好。Compulsory education has a special dual externality. Without incentive mechanism, the supply for compulsory education will be insufficient. At the same time, against the background of multi-financial system and with the gradually enlarging regional economic differences, the educational financial distributions are not even at all. So the fiscal transfer payment for compulsory education must be arranged in order to promote the internalization of the externalities, to improve the efficiency of the resource allocation, and to mitigate or bridge the fiscal gaps in all levels of governments, which is also the feasible approach to realize the equalization of educational financial power in different areas, to promote the harmonious development of compulsory education in different areas. And finally this system will realize the favorable intention and preference of super-ordinate government in compulsory education.

关 键 词：财政转移支付 财力分配 多级财政体制 均等化 区域经济差距 配置效率 目标选择 义务教育 教育财政 能力 

分 类 号：G526.7[文化科学—教育学]