教育专项转移支付、财政压力与地方教育财政支出——来自中国职业教育“东西协作”政策的证据  

Specialized Education Transfers,Fiscal Pressure,and Local Fiscal Expenditures on Education:Evidence from China's“East-West Collaboration”Policy on Vocational Education

作　　者：李波[1] 郭伟铨 Bo Li;Weiquan Guo(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073)

机构地区：[1]中南财经政法大学财政税务学院,武汉430073

出　　处：《教育与经济》2024年第5期59-68,77,共11页Education & Economy

基　　金：全国教育科学规划项目(西部项目)“银龄教师支援西部行动成效评价与优化路径研究”(XSA240352)的阶段性研究成果。

摘　　要：基于中央对云南滇西十州市实行职业教育“东西协作”政策的准自然实验,采用双重差分估计检验专项转移支付对地方职业教育财政支出的影响。研究发现,政策为滇西地方政府的职业教育财政支出带来了“激励性”的引致效应。财政自给率越低的地方政府越容易与中央或上级政府的目标达成一致:在中央重视职业教育的目标下,地方政府将增加职业教育财政支出。异质性分析表明,这种“激励性”的引致效应会随着地方政府财政压力的上升而减弱。机制分析表明,政策引致的职业教育财政支出主要来自地方政府财政支出结构的调整以及从上一级政府中获得的一般性转移支付,地方政府通过以上两种渠道用以支付更多职业教育生均经费。Based on a quasi-natural experiment of the central government's“East-West Collaboration”policy on vocational education for ten municipalities in western Yunnan Province,double difference estimation is used to test the impact of the special transfer payments on the local vocational education financial expenditures.The study finds that the policy has brought about an“incentive”induced effect on local governments' financial expenditures on vocational education in western Yunnan.The lower the financial self-sufficiency rate,the easier it is for the local government to agree with the goal of the central government or the higher-level government:under the goal of the central government's emphasis on vocational education,the local government will increase its financial expenditure on vocational education.Heterogeneity analysis shows that this“incentive”induced effect will be weakened with the rise of local governments' financial pressure.Mechanism analysis shows that policy-induced fiscal spending on vocational education comes mainly from adjustments in the fiscal expenditure structure of local governments and general transfers from higher levels of government,which are used by local governments' to pay for more per-pupil spending on vocational education.

关 键 词：职业教育“东西协作” 引致效应 教育财政支出 转移支付激励性 

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