义务教育财政资金管理改革与农村教育发展  

The Reform of Financial Fund Management of Compulsory Education and the Development of Rural Education

作　　者：高跃光 张蓉 Gao Yueguang;Zhang Rong

机构地区：[1]西南财经大学财政税务学院 [2]云南财经大学经济学院

出　　处：《财政研究》2022年第3期74-91,共18页Public Finance Research

基　　金：中央高校基本科研业务费专项资金资助:高等财经教育研究重点项目“高等教育财政体制、科研激励与学科建设”(JKB21FG04)。

摘　　要：实现乡村振兴战略的关键在于发展农村教育,农村义务教育阶段的事权与支出责任分配是影响农村居民长期受教育水平的重要因素。本文利用2001年农村中小学教师工资的资金管理改革,检验了县级财政相对于乡镇级财政而言在管理义务教育财政资金方面和促进教育水平提升问题上的有效性。具体地,利用2010年人口普查数据,基于居民个体在出生年份与所属地区两个维度,构造一个非平衡面板模型,以出生年份推算受益的时间,以户籍性质推算其就学地点,并考虑地区的自有财力状况,评估义务教育财政资金管理改革的效应。研究发现:改革有效地促进了居民的长期受教育水平,证实了县级政府对管理义务教育财政资金方面的相对优势,能够有效保障农村中小学教师工资。基于此,本文认为关于义务教育的事权和支出责任需要进一步调整,以完善义务教育经费保障机制。The key to realize the Rural Revitalization Strategy lies in the development of rural education.The distribution of administrative power and expenditure responsibility in the stage of rural compulsory education is an important factor affecting the long-term education level of rural residents.Using the policy reform of the financial fund management of rural primary and secondary school teachers’ wages in 2001,this paper tests the effectiveness of the county government in managing the financial funds of compulsory education and promoting the improvement of education compared with the town government.Specifically,based on the 2010 census data,a non-equilibrium panel model was constructed based on the two dimensions of the year of birth and the region of the resident.The estimated time of birth was calculated based on the birth year,and the location of the school was calculated based on the registered residence nature.The effects of the reform of the financial fund management were evaluated.The study found that the reform effectively promoted the long-term education level of residents,confirmed the comparative advantage of county government in managing the financial funds of compulsory education,and could effectively protect the wages of rural primary and secondary school teachers.Based on this,this paper believes that the administrative power and expenditure responsibility of compulsory education need to be further adjustment,and improve the guarantee mechanism of compulsory education funds.

关 键 词：义务教育财政资金管理改革 农村教师工资 居民教育水平 

分 类 号：F812[经济管理—财政学]