“省直管县”财政改革能否提高农村义务教育财政保障水平?——基于省级面板数据的实证分析  

Does Province-Managing-County Fiscal Reform Improve the Financial Security Level of Rural Compulsory Education——Empirical Analysis on Provincial Panel Data

作　　者：宗晓华[1] 叶萌[1] ZONG Xiaohua YE MENG(Institute of Education, Nanjing University, Nanjing 210093, China)

机构地区：[1]南京大学教育研究院,江苏南京210093

出　　处：《教育科学》2016年第6期1-10,共10页Education Science

基　　金：国家社会科学基金教育学青年项目"‘省直管县’财政改革与农村义务教育财政体制调适研究"(项目批准号:CFA110120)

摘　　要：本文从农村义务教育财政角度出发,利用1998-2012年省级面板数据建立回归模型,对"省直管县"财政改革效果进行实证评估,同时考察"以县为主"和"新机制"集权取向改革的影响。研究表明,分权取向的"省直管县"财政改革总体上有利于提高农村义务教育财政保障水平,但幅度有限,对这一结果的分地区稳健性检验显示,东中西部呈现出不同的影响效果。"以县为主"和"新机制"两项改革都对农村义务教育财政保障水平产生显著的正向影响,分地区检验中也基本呈现出较为稳健的正效应。未来的改革思路是,东部地区继续坚定不移地推行"省直管县"财政体制改革,中西部地区在慎重扩大试点范围的同时,加强对农村义务教育等民生类公共服务财政支出的监管。From the perspective of rural compulsory education finance,this paper establishes a regression model using provincial panel data of 1998 to 2012to investigate the effects of Province-Managing-County（PMC）fiscal reform and test the influence of＂county-based＂and ＂new mechanism＂centralized reform.The findings indicate that PMC fiscal reform does improve the expenditure level of rural compulsory education,but the improvement is limited.The robustness test based on different regions shows different effects among the east,central,and west.And two centralized reforms both have a significant positive impact on expenditure level;meanwhile,regional test reflects a relatively robust positive effect.In the future,the eastern region should insist on implementing PMC fiscal system reform,the central and western regions should be carefully for expanding the scope of pilot,at the same time,enhance supervision of expenditure on livelihood public service including education.

关 键 词：“省直管县” 农村义务教育 财政改革 

分 类 号：G522.3[文化科学—教育学]