县域内义务教育学校财政拨款充足性估算——基于B、J和S县所辖小学数据的包络分析  

Adequacy Estimation of Financial Appropriation in Compulsory Education Schools in Counties:Data Envelopment Analysis Based on B,S,and J County Primary Schools

作　　者：李祥云[1] 张澜 童泽峰 Xiangyun Li;Lan Zhang;Zefeng Tong(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073;School of Finance and Economics,Wuhan University,Wuhan 430073)

机构地区：[1]中南财经政法大学财政税务学院,武汉430073 [2]武汉学院金融与经济学院,武汉430073

出　　处：《教育与经济》2021年第4期72-80,共9页Education & Economy

基　　金：国家自然科学基金面上项目“县域义务教育校际均衡、经费需求与财政保障机制研究”(项目编号:71473273)部分研究成果;中南财经政法大学中央高校基本科研业务费专项资金资助(202110408)。

摘　　要：我国义务教育财政投入不足备受社会关注,但究竟什么是义务教育财政投入的充足性,国内已有研究基本上是描述性的,至今并没有给出明确的含义及标准。已有国外研究和实践表明,确立学校财政拨款充足标准,必须要与教育结果关联,且要考虑学校所处环境对教育结果的影响,同时还需要排除学校低效率行为。基于此,本文在明确我国义务教育学校财政拨款充足性含义及标准的基础上,构建了包含环境因素的学校拨款充足模型,运用拓展的线性包络分析方法排除学校低效率行为,以经济发展不同水平的B县、S县和J县所辖小学为典型案例,对各县所辖每一所学校达到该县设定教育结果水平所需最低成本进行估算。结果表明:达到各县确认的优秀教育结果水平,排除低效率行为,超过60%的学校无需追加财政拨款。今后在加大义务教育财政投入的同时,还应注重资金使用效率并建立相应的问责机制。China’s lack of financial appropriation in compulsory education has always been a hot issue of social concern,but most of the domestic research is descriptive and there is no consensus on the clear definition of adequate appropriation.A scientific standard needs to be associated with education outcomes and exclude inefficient behaviors.Based on this,the paper defines the standard of adequate appropriation as the minimum cost of reaching the set level of educational outcomes.We take county B with a low level of economic development,county S,with a middle level of economic development,and county J,which is in a high level of economic development,as three typical examples,to estimate the minimum cost of reaching the policy-setting level of educational outcomes for each school with the adequate investment model built with environmental factors and the expanded Data Envelopment Analysis(DEA)model to exclude the low efficiency of the schools.The results show that more than 60%of schools do not need additional financial allocation when they reach the level of excellent education results confirmed by all counties and eliminate inefficient behaviors.The focus of future financial attention on compulsory education should be shifted to efficiency and accountability.

关 键 词：义务教育学校 教育结果 财政拨款 充足性测算 

分 类 号：F08[经济管理—政治经济学] G40-054[文化科学—教育学原理]