公共财政如何促进教育公平?——基于广东省“基础教育创强”专项资金绩效评价  

How Public Finance Promotes Educational Equity——Based on the Performance Evaluation of “Building a Strong Basic Education” in Guangdong Province

作　　者：廖逸儿[1] 原珂[2] LIAO Yi＇er;YUAN Ke(School of Public Administration,South China University of Technology,Guangzhou Guangdong 510640,China;Institute of Education and Economy Research,University of International Business and Economics,Beijing 100029,China)

机构地区：[1]华南理工大学公共管理学院,广东广州510640 [2]对外经济贸易大学教育与开放经济研究院,北京100029

出　　处：《北京理工大学学报（社会科学版）》2018年第6期153-162,共10页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：教育部哲学社会科学研究重大课题攻关项目资助"我国教育经费绩效评价与提升研究"(17JZD059);华南理工大学中央高校基本科研业务费项目资助"地方法治的绩效及其评价机制研究"(2017XBS08);2017年全球挑战研究基金项目资助"The GCRE Centre for Sustainable;Healthy and Learning City and Neighbourhoods(SHLC)"

摘　　要：教育支出是政府财政的重大支出,确保教育公平性是公共财政的基本目标。以广东省"基础教育创强"专项资金涉及的91个区县为样本,采用随机效应模型进行回归,结合典型个案,探讨公共财政对教育公平的影响。结果表明:该项资金显著提高了全省整体教育水平,缩小了县域内教育发展的差距。其中,区县政府作为、经费支出总量、市县经费占比以及社会捐献对改善教育公平的作用尤为明显,但财政性教育经费占GDP比重对欠发达地区教育公平的影响不具参考意义。为促进教育均衡发展,基于现实状况及责任体制,应严控县区教育经费财政配套要求,支持区县政府教育管理创新,完善支出绩效评价体系与机制。Education expenditure is the largest expenditure of government finance, and ensuring education equity is the basic goal of public finance. Taking 91 districts and counties involved in the ＂Building a Strong Basic Education＂special fund in Guangdong Province as samples, a random effect model was used for regression, combined with typical cases to explore the impact of public finance on education equity. The results showed that the special fund significantly improved the overall education level of the province and narrowed the educational gap within the county. The total expenditure on education funds, the proportion of municipal and county funds, actions of district and county governments and social contributions significantly promoted education equity while. the proportion of fiscal education funds in GDP did not. In order to promote the balanced development of education, based on the actual situation and responsibility system, it is necessary to control strictly financial support for education funds in counties and districts, support education management innovation in district and county governments, and improve expenditure performance evaluation systems and mechanisms.

关 键 词：公共财政 教育公平 专项资金绩效 第三方评价 随机效应模型 

分 类 号：F812.7[经济管理—财政学]