“双一流”建设背景下财政自主度与高等教育资源配置效率研究——来自新型财政自主度指标的经验证据  

A Study of the Relationship between Fiscal Autonomy and Higher Education Resource Allocation Efficiency in the Context of“Double First-Class”Construction in China:Empirical Evidences from the New Fiscal Autonomy Index

作　　者：陈平泽[1] 刘星月 李易轩 CHEN Ping-ze;LIU Xing-yue;LI Yi-xuan(China University of Mining and Technology,Beijing 100083,China)

机构地区：[1]中国矿业大学(北京)管理学院,北京100083 [2]中国矿业大学(北京)决策科学与大数据研究院,北京100083

出　　处：《江西财经大学学报》2023年第3期40-56,共17页Journal of Jiangxi University of Finance and Economics

基　　金：全国教育科学规划国家一般项目“‘双一流’建设视角下的高等教育财政资源优化配置研究”(BFA180062)。

摘　　要：在“双一流”建设背景下,研究以财政自主度为代表的中央与地方财政分权对高等教育资源配置效率的影响有重要现实意义。根据财政分权理论与新预算法的要求,将中央对地方转移支付中的非限定用途部分纳入地方可自主支配财力,设计新型的精细化财政自主度指标。使用三阶段DEA-Tobit模型和基尼系数及其子群分解方法,测评我国内地31个省(自治区、直辖市)201 6—2020年高等教育资源配置效率与东中西部差异,探究财政自主度对高等教育资源配置效率的影响。研究发现,我国高等教育资源配置效率呈波动上升趋势,且存在区域不均衡问题;财政自主度与高等教育资源配置效率正相关,提升西部地区财政自主度最有利于提升高等教育资源配置效率;财政自主度是显性因素中促进高等教育资源配置效率提升的最重要因素。据此提出了增加一般性转移支付中的非限定性转移支付的比重、优化高校财政资金投入机制、推进产学研相结合、形成地区特色产业链等建议,以推动“双一流”建设,全面提高高等教育办学水平。In the context of the"double first-class"construction,it is of great practical signifi-cance to study the influence of the central and local fiscal decentralization(represented by the fiscal autonomy)on the efficiency of higher education resource allocation.According to the fiscal decentral-ization theory and the requirements of the New Budget Law,this paper brings the part of not-speci-fied purpose in the transfer payments from the central to local governments into the local discre-tionary fiscal resourcesand designs the new-type of refined fiscal autonomy index.By employing the three-stage DEA-Tobit model and the Gini coefficient as well as the subgroup decomposition method,it evaluates the efficiency of the higher education resource allocation of 31 provinces(autonomous re-gions and municipalities)from 2016 to 2020 in China,points out the differences between the eastern China,central China and western China,and explores the influence of fiscal autonomy on the higher education resource allocation efficiency.The findings show that the allocation efficiency of China's higher education resources presents a trend of fluctuating and rising,and there exists some regional imbalance.The fiscal autonomy is positively correlated to the efficiency of higher education resource allocation.Improving the fiscal autonomy in the western region is most conducive to enhancing the efficiency of higher education resource allocation.The fiscal decentralization is the most important factoramong the dominant factors to promote the higher education resource allocation efficiency.Based on this conclusion,this paper puts forward such suggestions as increasing the proportion of the trans-fer payments of non specified purpose within the general transfer payment,optimizing the fiscal input mechanism of colleges and universities,promote the integrated industry-university-research cooperation,form the industrial chain with local characteristicand so on,so as to promote the construction of"double first-class"and improve the management level of

关 键 词：财政自主度 高等教育 资源配置效率 

分 类 号：F812[经济管理—财政学] G649.2[文化科学—高等教育学]