教育财政支出占GDP4%目标的实现与选择性政策执行——基于江西省县域面板数据的分析  

Selective Policy Implementation:What Impede the Achievement of Fiscal Expenditure on Education as 4% of GDP?——The Experience of Jiangxi

作　　者：曾明[1] 

机构地区：[1]南昌大学公共管理学院,江西南昌330031

出　　处：《甘肃行政学院学报》2011年第6期114-122,125,共9页Journal of Gansu Administration Institute

基　　金：作者主持的国家社科基金青年项目"地方政府公共支出偏好研究--财政转移支付的视角"(09CZZ030);第二主持的国家社科基金一般项目"地方政府行政成本与财政转移支付问题研究"(10DZZ035);江西省高校人文社科重点研究基地招标课题"风险岗位廉能管理研究"(JD1070)

摘　　要：现有的政策执行机制和地方财力是否能够确保1993年就已提出的"国家财政性教育投入占GDP4%"目标在2012年得到实现?江西省1997—2006年教育支出比重的变化显示,地方自有财力的增长并没有相应地提高教育的支出比重。中央的财政政策偏好对地方的财政支出结构有非常重要的影响。中国政策过程中的政治集权和干部管理上的组织控制,使得中央政府可以有效地影响地方政府的支出偏好,如果将教育投入比重达到GDP4%列为地方官员的政绩进行考核,并加大对欠发达地区教育的转移支付力度,就可以从改变官员的支出偏好和提供财力支持上保证这一目标的实现。Whether can the current policy executive mechanism and local fiscal capacity ensure to achieve the target of fiscal expenditure on education as 4% of GDP in 2012,which was promised by China central government in 1993? The change of education expenditure ratio from 1997 to 2006 in Jiangxi indicates: the growth of local fiscal revenue didn't bring the same improvement of the education spending proportion.Central financial policy references influence in depth on the expenditure structure of local governments.Due to the political centralization in China's policy process and the party control in cadre management,the central government is able to influence effectively on the expenditure references of local governments.If the target of the fiscal expenditure on education as 4% of GDP is listed on the performance assessment of local leading officials,and add up the fiscal transfers to education in the less developed regions,the target should be reached due to the change of leaders' expenditure references and the support of the fiscal capacity.

关 键 词：教育财政支出 财政转移支付 公共支出偏好 政治集权 人事控制 

分 类 号：F812.7[经济管理—财政学] G521[文化科学—教育学]