学前教育财政体制改革政策效果评估——基于地方政府学前教育成本分担的视角  

Policy Evaluation on the Fiscal System Reform of Preschool Education:Based on the Perspective of the Cost Sharing of Local Governments in Preschool Education

作　　者：张雪[1] 

机构地区：[1]云南师范大学高等教育与区域发展研究院,昆明650500

出　　处：《教育发展研究》2016年第24期29-36,共8页Research in Educational Development

摘　　要：利用2003-2013年省级数据,本文建立了地方政府学前教育成本分担的影响因素计量模型,并以2010年为时间节点对学前教育财政体制改革前后的地方政府学前教育成本分担的影响因素进行回归分析,以此对2010年以来学前教育财政体制改革的政策效果进行评估分析。分析结果验证了改革前地方政府学前教育财政投入对公办园的"倾斜性",而且对学前教育成本的分担水平明显受制于地方政府的财政支出能力。而改革之后,大量来自上级政府的转移支付资金使地方政府的成本分担较少受到地区财政能力的限制。研究表明,地方政府学前教育的成本分担水平主要受学前教育财政努力程度和人口结构等因素的影响。总体来看,学前教育财政体制改革初见成效,同时也存在一些亟待完善和解决的问题。Using the provincial data from 2003 to 2013, this paper established the econometric model for the influential factors of the regional disparities of the cost sharing in preschool education. Through analyzing these factors before and after 2010 when the pre-school financial system began to change greatly, the results verified that local government＇s investment in preschool education was unbalanced, and their fiscal capacity had a significant influence on the local government＇s cost sharing ratio in preschool education before 2010. Thereafter, due to the large amount of transfer funds from the central government, the influence of local government＇s fiscal capacity was not as strong as before. Meanwhile, the degree of financial efforts to preschool education and the structure of population had obvious effects on the local government＇s cost sharing ratio after 2010. The fiscal system reform of preschool education had paid off to some extent, but many issues are still need to be addressed in the future.

关 键 词：学前教育 成本分担 地方政府分担 

分 类 号：G619.2[文化科学—学前教育学]