义务教育生均支出边际受益归宿研究  

Study on the Marginal Benefit Attribution of Compulsory Education Per Capita Expenditure

作　　者：王佳 朱祥 Jia Wang;Xiang Zhu(Finance and Taxation College,Henan University of Economics and Law,Zhengzhou 450046)

机构地区：[1]河南财经政法大学财政税务学院,郑州450046

出　　处：《教育与经济》2023年第1期69-75,共7页Education & Economy

基　　金：教育部人文社会科学青年项目(19YJC880109)。

摘　　要：义务教育阶段资源配置公平既是基本公共服务均等化的要求,也是实现社会公平的重要体现。采用边际受益归宿分析的方法,实证分析了2017-2020年我国11个省(区、市)1052个县(区)的义务教育生均支出的受益分配情况。研究发现,义务教育阶段小学边际受益率表现出有利于促进教育公平的“亲贫”状态,贫困地区是新增教育生均支出的最大受益者,而初中边际受益率却表现出不利于教育公平的结构特征,贫困地区从新增教育生均支出的受益最小;从动态上看,贫困地区小学和初中的边际受益率均呈现出下降态势,这表明义务教育生均支出边际受益分配结果的公平性在恶化。基于此,建议合理确定各级政府在义务教育领域的事权和支出责任,加大对贫困地区义务教育财政转移支付力度,优化义务教育经费的层级结构,从而提升贫困地区义务教育受益水平,促进义务教育更加公平。Equitable resource allocation in compulsory education is both a requirement for equalization of basic public services and an important manifestation of achieving social equity.Using the method of marginal benefit attribution,this paper empirically analyzes the benefit distribution of compulsory education per capita expenditure in 1052 counties(districts)in 11 provinces across China from 2017 to 2020.It is found that the marginal benefit rate of elementary school in compulsory education shows a“pro-poor”state that is conducive to promoting education equity,and poor areas are the largest beneficiaries of new education per capita spending,while the marginal benefit rate of junior high schools shows a structural characteristic that is not conducive to education equity,and poor areas benefit the least from new education per capita spending;dynamically,the marginal benefit rate of primary and junior high schools in poor areas is not conducive to education equity.The marginal benefit rates of both primary and junior high schools in poor areas show a decreasing trend,which indicates that the equity of the distribution results of the marginal benefit of per capita expenditure on compulsory education is deteriorating.Based on these findings,it is suggested that the government should reasonably determine the authority and expenditure responsibility of governments at all levels in the field of compulsory education,increase the financial transfer payment for compulsory education in poor areas,and optimize the hierarchical structure of compulsory education funds,so as to improve the benefit level of compulsory education in poor areas and to promote more equitable compulsory education.

关 键 词：边际受益归宿分析 公平 义务教育支出 

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