河北省义务教育财政支出效益实证研究  

An Empirical Study on the Efficiency of Compulsory Education Financial Expenditure in Hebei Province

作　　者：李克桥[1] 梁天琪 孙钰静 Li Keqiao;Liang Tianqi;Sun Yujing(School of Management,Hebei University,Baoding,Hebei 071002,China)

机构地区：[1]河北大学管理学院,河北保定071002

出　　处：《保定学院学报》2021年第3期15-23,共9页Journal of Baoding University

基　　金：河北省社会科学基金项目研究课题“国家治理现代化背景下雄安新区财政管理体制建设问题研究”(HB20YJ024)阶段性研究成果。

摘　　要：依据构建的“河北省义务教育财政支出绩效评价指标体系”,在河北省省级层面与各地级市层面进行绩效评价分析,剖析河北省义务教育财政支出效率的影响因素,并且从义务教育经费支出的省级与市级财力均衡角度进行新的探索,研究省市两个层面义务教育财政支出与经济发展等因素不匹配、义务教育支出区域间不均衡、部分地级市经费支出监管不严、支出效率较为低下等问题,从而提出了健全义务教育财政支出绩效评价的法律体系、委托第三方参与绩效管理、进一步推进事权与支出责任落实到位等相关对策。Based on the“Compulsory Education Financial Expenditure Performance Evaluation Index Systemin Hebei Province”,the performance appraisal analyses at the provincial level and prefecture-level city level in Hebei Province are conducted,and the influencing factors of the fiscal expenditure efficiency of compulsory education in Hebei Province is analyzed.From the perspective of compulsory education expenditures,financial balance at provincial and municipal level have been explored.Issues such as the mismatch between fiscal expenditures in compulsory education and economic development at provincial and municipal level,the imbalance of compulsory education expenditures among different regions,and lax supervision on expenditures as well as the low expenditure efficiency in some prefecture-level cities have been explored.To propose corresponding mesures such as improving the legal system of performance appraisal of fiscal expenditure in compulsory education,entrusting a third party to participate performance management,and further promoting the imple-mentation of financial powers and expenditure responsibilities.

关 键 词：财政治理 治理能力现代化 义务教育 财政支出 绩效评价 

分 类 号：F810.45[经济管理—财政学]