政府高等教育支出受益的地区差异分析——基于泰尔指数分解效应  

An Analysis of the Regional Differences of the Benefits from Government Higher Education Expenditure: Based on Theil Index and the Decomposition Effect

作　　者：王杰茹[1] 岳军[1] WANG Jie-ru YUE Jun(Shandong University of Finance and Economics, Jinan 250014, China)

机构地区：[1]山东财经大学财政税务学院,山东济南250014

出　　处：《当代财经》2017年第8期26-37,共12页Contemporary Finance and Economics

基　　金：财政部与共建高校联合研究课题"小微企业所得税政策国际比较及财税扶持体系研究"(2016-3)

摘　　要：改善贫困阶层和弱势群体在高等教育服务中的可及性和经济负担过重的情况,对于促进高等教育资源的公平分享意义重大。当前我国不同类型高校中受益群体的地区分布显著不平等,优质高等教育资源集中于东部地区。基于泰尔指数的嵌套分解效应表明,东部、中部和西部地区之间的政府支出差异贡献度较小,地区内部省份之间的政府支出差异的贡献度较大,其中东部地区省份之间的政府支出差异最大。这说明除了经济发展水平因素外,各省级政府财政投入力度显著影响受益分布。今后,要建立政府履行支出责任的评价机制,充分发挥中央转移支付平衡地区差异的作用,力促政府高等教育支出的受益公平。It is of great significance to improve the accessibility and reduce the heavy economic burden of the under-privileged people and the vulnerable groups in the higher education service so as to promote the equitable sharing of higher education resources. At present, there are significant in- equalities in the distribution of beneficiaries from different types of universities in China, for the high-quality higher education resources are concentrated in the eastern region. The nested decomposi- tion effect based on the Theil index shows that the degree of contribution of government expenditures in the eastern, central and western regions is smaller, while the degree of contribution of government expenditure differences between the provinces in the region is relatively larger, of which the provinces in the eastern region have the largest differences in the government spending. This indicates that in addition to the factor of economic development level, the provincial government financial investment can significantly affect the distribution of benefits. In the future, we should establish the evaluation mechanism on the fulfillment of governments＇ responsibility of expenditure, give full play to the cen- tral transfer payment in balancing the regional differences, and promote the fair benefit of government expenditure on higher education.

关 键 词：政府高等教育支出 受益归宿 高等教育公平 泰尔指数 

分 类 号：F812.45[经济管理—财政学]