纵向财政不平衡对中国省际基础教育服务绩效的影响  

Impact of Vertical Fiscal Imbalances on Provincial Basic Public Education Service Performance in China

作　　者：刘成奎[1] 柯勰[1] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《经济问题》2015年第1期7-14,共8页On Economic Problems

基　　金：国家社科基金项目"完善公共财政制度与实现农村基本公共服务均等化研究"(10BGL093);武汉大学自主科研项目(人文社会科学);中央高校基本科研业务费专项资金(105275990)的阶段性成果

摘　　要：分税制改革引致了我国地区间的纵向财政不平衡,同时政府偏好有助于GDP增加的＂硬公共产品＂供给决策,导致了我国地区间基础教育服务绩效的不平衡。运用中国1998~2011年省际面板数据进行分析,得出结论：经济发达地区的纵向财政不平衡与基础教育服务绩效水平显著负相关;财政支出分权实际上有利于提高基础教育服务绩效;在地理环境较差地区,财政分权对基础教育服务绩效水平的促进效应显著下降。缩小纵向财政不平衡、提高财政支出分权程度、教育财政支出适当向中西部地区倾斜有助于实现我国基础教育服务绩效的均衡。Tax- sharing reform leaded to vertical fiscal imbalances between different areas in our country. At the same time,the government prefers policies of supplying ＂hard public goods＂which is helpful to the increaseing of GDP resulted in the imbalance of basic public education service performance between different areas in our country. By analyzing the Chinese provincial panel data from 1998 to 2011,the paper indicates that in areas with high economic development level,vertical fiscal imbalance is related to basic education service performance negatively and significantly. Actually,spending decentralization is good for improving basic education service performance. In areas with poor geographical environment,spending decentralization＇s positive influence on basic education performance declines significantly. Narrowing vertical fiscal imbalances,improving the degree of fiscal spending decentralization and allocating more of education expenditure to central- west China are helpful to the realization of the balance of our country＇s basic education service performance.

关 键 词：基础教育服务 纵向财政不平衡 绩效 

分 类 号：F810.2[经济管理—财政学]