义务教育专项融资与教育投入:基于开征地方教育附加的研究  

The Special Financing and Educational Investment for Compulsory Education:Based on the Levy of Local Educational Surcharges

作　　者：高跃光 范子英[2] 冯晨 Gao Yueguang;Fan Ziying;Feng Chen(School of Public Finance and Taxation,Southwestern University of Finance and Economics;School of Public Economics an Management,Shanghai University of Finance and Economics;School of Economics and Finance,Xi'an Jiaotong University)

机构地区：[1]西南财经大学财政税务学院 [2]上海财经大学公共经济与管理学院 [3]西安交通大学经济与金融学院

出　　处：《管理世界》2023年第2期72-82,123,共12页Journal of Management World

基　　金：国家自然科学基金“中国财政补贴的规模测度、形成机制与溢出效应研究”(基金号:71973088);“基础教育机会不平等与财政政策干预:治理逻辑、效应评估与优化设计”(基金号:72103166);国家社科基金重大招标项目“全面推进生态创新的财税政策体系研究”(基金号:19ZDA076)的资助。

摘　　要：具有相对固定来源渠道的义务教育经费专项融资机制,对于保障义务教育经费供给具有至关重要的作用,这种专项融资不仅需要考虑资金的筹集,还要重视资金的分配。本文利用我国各省份自20世纪90年代以来的开征地方教育附加的政策变革,根据开征时间的差异以及省与市县的分配比例,引入双重差分模型,以识别拓展义务教育经费来源渠道对地方教育支出的影响。研究发现,具有专款专用性质的地方教育附加的开征,为地方教育支出提供了确定的经费保障,显著地提高了地方的教育支出水平。进一步研究发现,开征地方教育附加也实质性地促进了我国基础教育的发展,在政策覆盖范围内的年龄群组的受教育水平得到明显提升。本文的研究结论表明,为义务教育寻求具有稳定财源的专项融资渠道,并且协调好这种财政资金在政府间的分配,对于义务教育的长期发展具有积极作用,这也证实了义务教育资金下沉到基层财政的必要性。The special financing mechanism of compulsory education with fixed sources plays an important role in guaranteeing the supply of compulsory education funds.This kind of special financing of compulsory education should not only consider the fund-raising,but pay attention to the distribution.Based on the policy change of levying local education surcharges in each province of China since the 1990s,we introduce a difference-in-differences strategy according to the difference of levying time and the distribution ratio between provinces,cities and counties,so as to identify the impact of expanding sources of compulsory education funds on local education expenditure.It is found that the local education surcharges with the nature of special funds provides a definite financial guarantee for local education expenditure and significantly improves the level of local education expenditure.Moreover,we also find that the introduction of local education surcharges has also substantially promoted the development of basic education in China,and the education level of individuals covered by the policy has been significantly improved.The conclusions of this paper show that seeking special financing channels with stable financial resources for compulsory education funds and coordinating the distribution of such financial funds among governments have a positive effect on the long-term development of compulsory education.It also confirms the importance of compulsory education special funds sinking to the grassroots finance.

关 键 词：义务教育 专项融资 地方教育附加 

分 类 号：G522.3[文化科学—教育学]