义务教育财政成本:因素甑别与指标构建——基于江苏省1999-2007年县级数据的实证研究  

Financial Cost of Compulsory Education: Element Distinguishing and Criterion Constructing——An Empirical Study Based on County-level Data of JiangSu Province in 1999-2007

作　　者：吴美华[1] 张慧[1] 王静[1] 黄斌[1] 

机构地区：[1]南京财经大学财政与税务学院

出　　处：《全球教育展望》2013年第9期102-114,共13页Global Education

基　　金：国家社会科学基金教育学青年项目"县级地方政府义务教育财政支出行为的实证研究"(项目编号:CFA100125)的研究成果

摘　　要：本文利用多层线性模型化方法和成本函数法,甄别义务教育成本影响因素,构建并测算了江苏省各市县义务教育成本指标。研究发现:生均自有财政收入、学生人数、地区类别变量、教育财政程度与生均教育事业费具有显著相关关系;成本调整之后的生均教育事业费在各市县之间差异缩小,说明考虑义务教育财政成本指标对地方教育支出需求的影响,并将其纳入财政转移支付设计之中,将有助于义务教育资源的合理配置和教育公平目标的实现。Multiple linear modeling method and cost function based method have been employed in this paper. By distinguishing the key elements of compulsory educations costs, the cost criteria of compulsory educations of all spatial areas in Jiangsu Province are constructed and distinguished. The results demonstrate that there exist significant relationships between average incomes of col- leagues, the number of colleagues, the regional nominal variables, the levels of educational regions and the average operating expenses of educations. Besides, the differences between the averages of operating expenses in all the cities are reduced after the regulation of the costs. The results indicate that the considerations of the influences of financial costs of compulsory educations on spending re- quirements shall help the realization of reasonable distributions of educational resources and educa- tional fairness.

关 键 词：义务教育 成本差异 财政转移支付 

分 类 号：G526.7[文化科学—教育学]