财政分权、财政中立性和基础教育均衡发展——基于1989-2015年中国省级面板数据的经验研究  

Fiscal Decentralization,Fiscal Neutrality and the Equality of Education Finance——Empirical Research Based on Panel Data at the Provincial Level from 1989 to 2015

作　　者：李波[1] 

机构地区：[1]北京师范大学经济与工商管理学院,北京100875

出　　处：《教育科学》2017年第5期7-15,共9页Education Science

摘　　要：本文使用1989-2015年省级面板数据,运用FGLS和DGMM模型,重点探讨了财政分权对基础教育领域生均教育支出公平性的影响。研究发现:我国基础教育财政不满足财富中立性和财政中立性;财政分权显著提高了基础教育财政的财富中立性和财政中立性;财政分权对生均教育支出效率和公平的影响并非是"鱼"和"熊掌"不可兼得的关系,财政分权能够同时改善生均教育支出的效率和公平;多种稳健性检验表明,我们的估计结果是稳健的。研究结论启示我们,要完善我国的财政体制,提高中央政府对地方政府的财政分权程度,增加地方政府的财政自主性,进一步厘清中央政府和地方政府在提供基本公共服务方面的事权和支出责任。Using the panel data at the provincial level from 1989 to 2015,this paper discusses the influence of fiscal decentralization on the equality of educational spending in basic education with FGLS and DGMM model.The research indicates that the basic education finance does not satisfy the principle of wealth neutrality and fiscal neutrality.Fiscal decentralization significantly enhances wealth neutrality and fiscal neutrality in the basic education finance.Moreover,fiscal decentralization can simultaneously improve the efficiency and equality of basic education finance.Besides,varieties of robustness tests show that our estimated results are robust.Therefore,on one hand,it＇s necessary to perfect financial system,to improve the degree of fiscal decentralization,and to increase the financial autonomy of local government;on the other hand,the central government should further clarifies the responsibilities of basic public services expenditure.

关 键 词：财政分权 财政中立性 财富中立性 教育财政均衡 基础教育 

分 类 号：G526.7[文化科学—教育学]