教育经费投入的总量与结构对教育结果的影响  

The Effect of Education Expenditure on Education Outcomes:Level and Structure

作　　者：王晓霞[1] 吴斌珍[2] Wang Xiaoxia;Wu Binzhen

机构地区：[1]首都经济贸易大学劳动经济学院,北京100070 [2]清华大学经济管理学院,北京100084

出　　处：《复印报刊资料（财政与税务）》2022年第11期44-54,共11页

基　　金：国家自然科学基金项目“中国企业税费负担水平和差距:现状、原因及影响”(项目编号:72073079);国家自然科学基金项目“人口流动背景下的地方公共教育支出研究”(项目编号:71603173);北京市教委科研计划项目“人口流动背景下的京津冀地区公共教育支出研究”(项目编号:SM201710038009)的阶段性成果。

摘　　要：教育经费投入是改进教育质量和教育公平的重要政策工具。本文首先梳理了中学阶段教育经费投入水平、结构与地区均衡度的变化,然后基于省级和学生层面的面板数据,以升学率和学生成绩考量教育结果,使用固定效应面板模型和工具变量,评估教育经费的整体有效性及其结构的作用。结果显示,2005年之后,中学阶段的经费投入和升学率在地区均衡程度上都有明显改善。回归分析显示,初中和高中阶段的教育经费投入都能有效改善教育结果。在经费来源中,非公共财政预算经费和升学率的正相关性更强,而在经费支出中,个人部分对升学率的改善作用最为突出。本文还发现,高中经费的有效性在2006年之后有增加的迹象,初中经费的有效性在城镇强于农村。从不同来源看,财政性经费并不会挤入/挤出非财政性经费。另外,教育经费与家庭支出的关系因教育阶段而异,在小学有一定的挤出,但是在高中则有挤入。Education expenditure has been the key instrument to improve education quality and equality.We first go through changes in expenditures on secondary education,including level,structure and regional distribution.Then,based on the panel data at provincial level and student level,we investigate the effect of education expenditure and its structure on education outcome,as measured by student transition rates and exam scores.We employ the fixed effects model with the panel data and apply instrumental variable methodology to address the potential endogeneity problem.The results indicate improvement both in the level and regional equality of expenditures on secondary education after 2005.The regression results show that education expenditure has effectively improved the promotion rates for both junior middle school students and high school students.As for education expenditure structure,non-government fund is more positively related with education results,and expenditure on individuals shows the largest positive effect on transition rates.We also find that the expenditure on high school has become more effective after 2006,and for junior middle schools,the effect of education expenditure is stronger in urban schools than in rural schools.There is no crowding-in/out between government fund and non-government fund.And the effect of education expenditure on household expenditure varies with educational stage,as it shows crowding-out for primary education,but crowding-in for high school education.

关 键 词：教育经费 升学率 教育结果 中学阶段 经费结构 

分 类 号：G639.2[文化科学—教育学]