财政分权与县域基础教育发展——来自省直管县财政改革的证据  

Fiscal Decentralization and the Development of Elementary Education at County Level:Evidence from Province-Managing-County Fiscal Reform

作　　者：陈金皇 汪兵韬 王娜[1] Chen Jinhuang;Wang Bingtao;Wang Na

机构地区：[1]贵州大学经济学院 [2]中国财政科学研究院

出　　处：《财政科学》2024年第8期115-130,共16页Fiscal Science

基　　金：贵州省哲学社会科学规划课题“贵州协同推进乡村旅游发展与生态环境治理的机制和路径研究”(项目编号:23GZQN61);贵州大学引进人才科研项目(项目编号:2022(007)号)。

摘　　要：省直管县财政改革是一项重要的财政分权改革,对县域基础教育发展可能产生重要影响。本文通过一个稳健的因果识别方法,发现省直管县财政改革对基础教育办学条件具有显著的改善作用。异质性分析发现,不同改革批次的作用差异较大,但大多数地区推行的改革均有助于县域基础教育的发展;政策在中东部地区、经济发展水平较高的地区及人口规模较大的地区展现了较显著的正面作用。机制检验表明,改革主要通过提高教师数量而非学生数量来改善基础教育质量。改革后,县域财政支出呈现出扩张趋势,这一改变解释了辖区内教师资源配置的变化。进一步讨论发现,改革通过促进学校、培训机构等教育相关组织的发展,使得地区教师数量实现了明显的增长。为进一步完善财政管理体制,促进县域教育高质量发展,本文从事权财权匹配、区域异质性政策及支出优化等角度提出了政策建议。Province-managing-county fiscal reform is an important fiscal decentralization reform that may have a significant impact on the development of county-level elementary education.Through a robust causal identification method,this article finds that province-managing-county fiscal reform has a significant improvement effect on the educational conditions of basic education.Heterogeneity analysis shows that the effects of different reform batches are quite different,but the reforms carried out in most regions are conducive to the development of county elementary education.Policies have shown more significant positive effects in the central and eastern regions,regions with higher levels of economic development,and regions with larger populations.Mechanism tests show that the reform mainly reduces the student-teacher ratio by affecting the number of teachers rather than the number of students.After the reform,county fiscal expenditure shows an expanding trend,which explains the change of regional teacher resource allocation.Further discussion found that by promoting the development of education-related organizations such as schools and training institutions,the reform resulted in a significant increase in the number of teachers.In order to further improve the fiscal management system and promote the high-quality development of county-level education,this paper puts forward some feasible suggestions from the perspectives of fiscal revenue and expenditure structure and regional heterogeneity.

关 键 词：省直管县财政改革 财政分权 县域 基础教育发展 

分 类 号：F812.2[经济管理—财政学]