县级政府的教育支出偏好:财政转移支付的视角  

Expenditure Preference of Compulsory Education in County Level Government——From the Perspective of Fiscal Transfer

作　　者：曾明[1] 肖美兰[2] 

机构地区：[1]南昌大学廉政研究中心,江西南昌330031 [2]南昌大学计划财务处,江西南昌330031

出　　处：《南昌大学学报（人文社会科学版）》2013年第5期142-150,共9页Journal of Nanchang University(Humanities and Social Sciences)

基　　金：国家社会科学基金项目"地方政府行政成本与财政转移支付问题研究"(10DZZ035);江西省社会科学"十二五"重点项目"县域收入分配结构中的转移支付效应"(12GL03)

摘　　要：江西省分县数据面板模型分析结果表明:在当前的晋升激励机制下,县级政府的支出偏好受到中央政策的显著影响,对属于财政目标"保工资、保运转"考核项目,又能满足自身消费的行政管理支出一直非常重视。教育支出也体现出越来越受重视的趋势,而且财政转移支付也有比2001年前更好的影响效果。教师规模、学生规模都成为教育财政支出的主要影响因素,财政投入越来越倾向于满足教育的实际需求。这一发现表明:依靠上级财政转移支付,并辅之以政绩考核的上级监督,能够有效地保障县乡义务教育的有效投入。Based on the counties＇ Panel data model in Jiangxi Province,we argue that due to the position pro- motion incentive system, the expenditure preferences of county level governments have been influenced significantly by the central policy. They always value the administration expenditure, for it not only belongs to the financial goal assessment program of ＂assuring salary, assuring operation＂, but also meets the government self consumption. The compulsory education expenditure has been treasured more and more, and the fiscal transfers have been played more and more important role. The scale of faculties and the scale of students have impacted the education expenditure. Depending on the fiscal transfers along with the performance assessment from superior supervision, the effective fi- nance input to the compulsory education can be secure.

关 键 词：财政转移支付 晋升考核 行政管理费 教育支出 政府支出偏好 

分 类 号：G40-954[文化科学—教育学原理]