中等职业教育专项转移支付的受益归宿分析——以Z省为例  

A Benefit Incidence Analysis of the Special Transfer Payment for Secondary Vocational Education——Take Z Province as an Example

作　　者：赵海利 朱迪 Zhao Haili;Zhu Di(School of Public Finance and Taxation,Zhejiang University of Finance&Economics,Hangzhou 310018)

机构地区：[1]浙江财经大学财政税务学院

出　　处：《教育研究》2019年第10期91-101,共11页Educational Research

摘　　要：教育专项转移支付是财政分权下实现教育资金财政中立的重要途径。研究采用两种福利分组指标,实证分析了东部发达地区Z省2006-2017年中等职业教育专项转移支付的平均受益和边际受益归宿,结果表明,该省中等职业教育专项转移支付总额的平均受益归宿,呈现有利于经济欠发达地区的格局,但其内部不同项目的平均受益归宿分布格局并不相同。中等职业教育专项转移支付的边际受益归宿,呈现经济欠发达地区受益最多、经济发达地区次之、经济发展水平一般地区受益最少的U型分布。采用不同福利指标进行平均受益归宿和边际受益归宿分析,并不影响这一结论。增加师资力量类专项转移支付资金投入、建立有效的"二类六档"转移支付动态调整机制、以专项转移支付的绩效管理替代项目制管理,将有助于改善中等职业教育专项转移支付的政策效果。The special transfer payment for education serves as an important way to achieve the financial neutrality of education funds based on fiscal decentralization. This study,based on two types of welfare group index,analyzes the average benefit incidence and the marginal benefit incidence of the special transfer payments for secondary vocational education,using the relevant data between 2006 and 2017 in Z Province,an economically developed area in East China.The results indicate that the average benefit incidence is conductive to the less economically developed areas,but it varies from project to project;the marginal benefit incidence shows a U-shaped distribution,that is,the less economically developed areas gain the greatest benefit,followed by the economically developed areas,and the moderately developed areas. These conclusions remain the same if different welfare indexes are used. To gain better results of the special transfer payments for secondary vocational education, the relevant departments are supposed to increase the teaching force-related transfer payment,establish an effective dynamic mechanism for the "six-level transfer payments under two categories," and replace project management by performance management.

关 键 词：中等职业教育 转移支付 平均受益归宿 边际受益归宿 

分 类 号：G71[文化科学—职业技术教育学]