集权化教育财政改革是否促进了省域内教育经费均等——基于县级数据的考察  

Have the Centralization of Educational Financial Reform Promoted the Equality of Educational Funds Province-widely?—— A Study Based on the Country-level Data

作　　者：姚继军[1] 许芸[1] JijunYao YunXu(College of Education Science, Nanjing Normal University, Nanjing, Jiangsu, China, 210097)

机构地区：[1]南京师范大学教育科学学院,南京210097

出　　处：《教育与经济》2016年第5期44-48,共5页Education & Economy

基　　金：教育部哲学社会科学重大课题攻关项目"我国教育改革和发展的社会支持系统研究"(12JZD046);"江苏高校优势学科建设工程资助项目"资助

摘　　要：本文综合考虑了财政收入分权、支出分权以及教育事权因素,利用相关年份的县级数据,对集权化教育财政改革实现省域内教育经费均等的效果进行了实证分析。泰尔系数分析表明,集权化的教育财政制度改革无论在全国、区域间、还是区域内部,均使基础教育经费均等状况得到了不同程度的改善,教育经费差异的主要来源为区域及省域内部差异。回归结果表明,在省域内下放财权有助于缩小教育经费差距。为使省域内教育经费更加均等,应合理划分各级政府间的教育财政保障责任,充分发挥省内统筹作用,给予基层财政更大自主权,强化对基层政府教育投入的问责。This paper gave an overall consideration of the decentralization of financial revenue and expenditure, and the education governance factors and made an analysis of the influences of centralization of education financial reform on the equality of educational funds in province-wide with the country-level data. The analysis through Theil index shows that the centralization of education finance reform has improved the equalization of educational funds on basic educations in different way. whether in the nationwide, within region or between regions, It also shows that the internal discrepancies between regional and provinces are the main sources of the inequality of education funds. Regression result delivers that decentralization of finance within the provinces helps to narrow the gaps of educational funds. In order to make the provincial education funds more equal, we should reasonably divide the financial responsibility between different levels governments at all levels, give full play to the financial arrangement at provincial level, authorize more autonomous rights to the grass-roots finance and strengthen their accountabilities of educational investment.

关 键 词：集权 分权 教育财政制度改革 教育经费均等 

分 类 号：F08[经济管理—政治经济学] G40-054[文化科学—教育学原理]