中国的财政分权与地方教育供给——省内分权与财政自主性的视角  

China's Fiscal Decentralization and Local Education Provision:From the Fiscal Autonomy and Sub-provincial Decentralization Perspective

作　　者：杨良松[1] 

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《公共行政评论》2013年第2期104-134,180-181,共31页Journal of Public Administration

摘　　要：中国的地方政府尤其是县乡级政府承担着教育发展的主要责任,财政分权对地方教育投入有重要影响,而现有文献通常认为财政分权不利于教育发展。论文从省内财政分权和财政自主性的视角研究了财政分权对于地方教育供给的影响。基于1995—2008年省级数据发现,省级财政自主性,省级和地级政府对县乡级政府的财政支出分权有助于增加教育投入;县乡级自主性会减少义务教育支出,且省级或县乡级财政自主性与省内支出分权之间存在显著影响。论文研究表明财政分权会有助于增加教育投入,且应当重视县乡级政府在公共品供给中的重要作用,但应注意到政府间转移支付的缺陷,以及不同省内分权的不同影响。China's local government,especially the county and township governments are the major suppliers of educational service,both the theoretical and positive literatures argue that China's fiscal decentralization is bad for the provision of local education.In this paper,we discuss the effects of fiscal autonomy and sub-provincial decentralization on the provision of local education.Based on provincial data from 1995—2008,we find that provincial fiscal autonomy,and the share of county and township expenditure in provincial expenditure have significant positive effect on local educational spending,but county and township fiscal autonomy has a significant,negative effect on compulsory educational spending.We also find that fiscal autonomy and the share of county and township expenditure could affect each other.Therefore,fiscal decentralization could have a positive effect on education development,and we should pay more attention to county and township government on this issue.However,we should also notice the shortcomings of intergovernmental transfers,and realize that different fiscal decentralizations have distinct effects.

关 键 词：省内财政分权 财政自主性 县乡级政府 教育支出 转移支付 

分 类 号：G467[文化科学—教育学]