省以下财政分权、转移支付与基础教育供给——基于1994-2001年江西省县级数据的分析  

Sub-Provincial Fiscal Decentralization,Transfer and the Provision of Basic Education:An Analysis with County-Level Panel Data of Jiangxi Province from 1994 to 2001

作　　者：成刚[1] 萧今[2] 

机构地区：[1]北京师范大学教育学部,北京100875 [2]香港中文大学中国研究服务中心

出　　处：《教育与经济》2011年第1期30-36,共7页Education & Economy

基　　金：2008年教育部人文社会科学研究一般项目青年项目"义务教育财政制度公平性研究"(项目编号:08JC880004)

摘　　要：本文利用BOCD项目库中1994-2001年江西省县级面板数据进行实证检验,从财政分权与转移支付视角讨论了省内财政制度安排对基础教育供给的影响,发现省以下财政收入分权和支出分权不利于县级基础教育的投入,分权导致地方福利损失;转移支付总体影响不明显,但税收返还显著正向增加基础教育供给。本文结论得出的政策含义是对基础教育的供给应当实行适当的集权,省级政府应该成为基础教育最主要的教育财政责任承担者。通过上收基础教育事权,尽可能保证基础教育经费投入的稳定来源,减弱县区基层政府义务教育经费的短缺程度。有必要对财政转移支付制度进行一定系统的改革,增强地方财政收入的稳定性。The paper has discussed how intra-provincial fiscal system arrangements affect the supply of basic education,from the perspective of fiscal decentralization and transfer payment,in which the empirical analysis is based on the county-level panel data of Jiangxi province from 1994 to 2001 coming from the BOCD project database.The result shows that the decentralization of fiscal revenue and expenditure goes against the investment of the education,and it causes losses of local welfare;As for elementary education provision,the overall effects of transfer payment is not significant.The tax return,however,has a significant positive effect.The policy implication derived from the paper is that the supply of basic education should be implemented properly centralized and provincial governments should take the main financial responsibility for it.High level government should repossess the administrative power in order to ensure a stable funding source of the primary education and reduce the shortage level of compulsory education funding of the county government.It is necessary to carry out certain fiscal transfer payment system reform to regulate and enhance the stability of local financial revenues.

关 键 词：省以下财政体制 财政分权 转移支付 基础教育供给 

分 类 号：F08[经济管理—政治经济学] G40-054[文化科学—教育学原理]