进城务工人员随迁子女义务教育财政责任划分——基于中央与地方支出的实证分析  

Compulsory Education for Children of Migrant Workers:The Division of Fiscal Responsibility Based on an Empirical Analysis of the Expenditures from the Central and Local Governments

作　　者：吴开俊[1] 周丽萍 Wu Kaijun;Zhou Liping(the School of Education,Guangzhou University,Guangzhou 510006)

机构地区：[1]广州大学教育学院,广州510006

出　　处：《教育研究》2021年第10期11-23,共13页Educational Research

基　　金：国家自然科学基金2019年度面上项目“农民工随迁子女义务教育:中央与地方事权和支出责任划分研究”(项目编号:71974042)研究成果。

摘　　要：我国高度重视进城务工人员随迁子女义务教育。推进义务教育实现公平、优质、均衡发展的关键在于合理划分中央和地方政府财政支出责任,确保随迁子女义务教育具备充足、可靠的资金和制度保障。借鉴"缺口补助"和外部性理论,对随迁子女义务教育财政责任在中央和地方政府间的分担现状、经费缺口和补助方式进行实证分析,发现"钱随人走"政策下的财政责任超过95%落在流入地政府,中央补助力度和指向性与"奖励金"政策相比反而减弱,在某种程度上属于一种"逆向补贴"。这需要进一步厘清中央和地方政府的财政支出边界,重构中央和地方政府的合理分担比例,根据地方财政供给能力以及随迁子女义务教育的外部效益发生范围,将随迁子女的教育财政支出责任适度上移到更高级别的中央财政,适度加强省级统筹的事权和支出责任,避免基层政府支出责任过重。地方财政分担比例的下调并不是在省、市和区/县不同层级财政之间进行平均分配,而是一方面要减轻基层政府财政支出责任,另一方面适度上移省级统筹的分担比例,由此比较合理地重构中央和地方各级财政支出责任。China attaches great importance to the compulsory education for children of migrant workers. The key to promoting the fair,high-quality and balanced development of compulsory education lies in the rational division of the fiscal responsibility between the central and local governments so that the compulsory education for children of migrant workers is guaranteed by adequate and reliable funds and appropriate systems. Based on the theories of the "subsidy for the gap" and externality,this study makes an empirical analysis of the existing division of the fiscal responsibility for compulsory education for children of migrant workers between the central and local governments,the funding gap and the methods to grant subsidies. The results show that more than 95% of the fiscal responsibility under the policy of "funds going with schoolchildren" falls on the local government of the city where children of migrant workers live and learn;and compared with the bonus under a certain policy,the subsidy and the orientation from the central government tend to be weakened;to some extent,this can be viewed as a "reverse subsidy." It is necessary to define the boundary for expenditures between the central and local governments and reconstruct the rational proportion of their fiscal responsibility,shift more fiscal responsibility to the central government based on the financial capacity of the local government and the scope of external benefits from the compulsory education for children of migrant workers,and strengthen the overall planning by the provincial government and its fiscal responsibility so as to avoid the overburden of the county-level government. The decrease of the proportion of the local government’s fiscal responsibility does not indicate an average allocation of the proportion of the fiscal responsibility between provincial, prefectural and country-level governments;instead,it aims to reduce the fiscal responsibility of the country-level government,and reasonably increase the proportion of the fiscal responsibili

关 键 词：进城务工人员随迁子女 义务教育 支出责任 转移支付 

分 类 号：G522.3[文化科学—教育学]