强化人大预算监督能提升地方政府教育支出吗?——基于省级预算审查监督条例立法的准自然实验  

Can Strengthening the Budgetary Supervision of Local People's Congress Promote Local Government Expenditure on Education: Quasi-Natural Experimental Evidence from Provincial Budgetary Supervision Legislation

作　　者：杨进 龚小芸 化汝婷 YANG Jin;GONG Xiaoyun;HUA Ruting(School of Public Finance and Taxation,Southwestern University of Finance and Economics,Chengdu 611130,Sichuan,China)

机构地区：[1]西南财经大学财政税务学院,四川成都611130

出　　处：《复旦教育论坛》2023年第3期104-112,共9页Fudan Education Forum

基　　金：国家自然科学基金青年项目“营商环境动态演变及对企业家精神与创新的影响研究”(71803157)。

摘　　要：在“中国式”分权背景下,地方政府对本地教育财政投入激励不足。如何发挥地方人大的预决算审查监督职能、构建有效约束机制来提高地方政府教育支出水平,对我国教育事业长远发展具有重大意义。本文以我国各地区推动预算监督法制化为制度背景,以1999—2017年间各省份预算审查监督条例立法作为准自然实验,使用双重差分法研究通过立法加强地方人大预算监督如何影响地方政府教育支出。研究发现:(1)省级预算监督条例立法能够显著增加地方政府的教育财政支出,使教育支出在财政预算支出中的比重平均上升约一个百分点,使地方教育支出占GDP的比重显著提高;(2)异质性分析显示预算监督条例立法对地方政府教育投入的促进作用主要体现在基础教育和中等教育层面,并且在财政分权程度更高或地方主政官员缺乏中央工作经历的地区更加显著。本文的研究表明,推动财政监督法制化是构建现代教育财政治理体系的重要制度基础,强化地方人大预算监督是确保地方教育支出持续稳定增长的有效制度保障。Under the Chinese style fiscal decentralization,local governments lack incentive to allocate fiscal recourses to education.In order to promote the long-term development of China's education,it is important to explore how to design effective mechanisms to improve local government's fiscal expenditure on education by strengthening the budgetary supervision of local people's congress.In the context of local budgetary supervision legalization in China,taking provincial budgetary supervision legislation from 1999 to 2017 as a quasi-natural experiment,this paper employs the Difference-in-Difference method to examine whether strengthening the budgetary supervision of local people's congress through legislation can increase local government expenditure on education.We find that provincial budgetary supervision legislation significantly increases local government expenditure on education,which raises the proportion of education expenditure in the budget expenditure by one percentage point on average and increases the share of education expenditure in local GDP as well.Heterogeneity analysis shows that the effect of budgetary supervision of local people's congress is mainly reflected in elementary education and secondary education,and the effect is larger in areas with higher degree of fiscal decentralization or areas governed by officials without working experience in the central government.The study shows that promoting the legalization of fiscal supervision is an important institutional framework for the development of modern education fiscal governance system,and strengthening the budgetary supervision of local people's congress is an effective institutional guarantee to ensure the sustained and stable growth of local education expenditure.

关 键 词：财政分权 人大监督 教育财政 法制化 

分 类 号：G526.7[文化科学—教育学] D922.21[文化科学—教育技术学]