基于成本调整的义务教育转移支付额度测算——以江苏省为例  

Amount Estimation of Compulsory Educational Transfer Payments Based on the Adjustment of Costs——A Case Study of Jiangsu Province

作　　者：吴美华[1] 查晨婷[1] 王静[1] 

机构地区：[1]南京财经大学财政与税务学院,江苏南京210023

出　　处：《南京财经大学学报》2014年第5期29-36,共8页Journal of Nanjing University of Finance and Economics

基　　金：江苏高校哲学社会科学重点研究基地重大项目"构建江苏省县级地方义务教育成本指标体系的理论与方法"(2010JDXM006);江苏高校优势学科建设工程资助项目(PAPD)的成果

摘　　要：本文将江苏省义务教育成本指标运用于转移支付额度的测算,研究对比成本调整前后的转移支付总额度后发现:义务教育财政转移支付总额度较成本调整之前下降了;苏南地区的部分县市开始成为教育财政转移支付的受援对象;成本调整之后的某些县市的义务教育转移支付在被测算的三个年度中每年都有变化。这些结论的政策意义是,考虑了成本差异的转移支付不仅提高了效率、也更显公平,并且成本指标和转移支付额度需定期重新测算。The educational cost criteria for the compulsory education in Jiangsu Province are adopted here to estimate the transfer payment amounts （TPAs）. Comparisons of the TAPs before and after the educational cost adjustment （ECA） are con- ducted. The results demonstrate that the TPAs of the compulsory education decrease after the ECA. Besides, a part of the cities in the southern region of JS province emerge to be the ones needed external supports. In addition, after the ECA, the TPAs of a certain amounts of the cities vary from year to year within the investigated three years. The policy implication of these findings is that, the transfer payments in terms of cost variances can enhance the efficiency as well as the fairness, and the findings also indicate that the cost criteria as well as the TPAs should be re-estimated on a regular basis.

关 键 词：转移支付 义务教育成本差异 成本指标调整 

分 类 号：G467.2[文化科学—教育学]