流动中的公平:随迁子女义务教育经费保障的策略及其实现路向  

Equity in Mobility:Strategies and Pathways toward Funding Assurance for Compulsory Education of Migrant Children

作　　者：吴开俊[1] 胡阳光 Wu Kaijun;Hu Yangguang(Institute of Educational Economics,Guangzhou University,Guangzhou 510006;School of Economics and Statistics,Guangzhou University,Guangzhou 510006)

机构地区：[1]广州大学教育经济研究中心,广东广州510006 [2]广州大学经济与统计学院,广东广州510006

出　　处：《华中师范大学学报(人文社会科学版)》2025年第2期175-188,共14页Journal of Central China Normal University:Humanities and Social Sciences

基　　金：国家自然科学基金面上项目“超大特大城市随迁子女义务教育高质量发展的经费保障机制研究”(72373033);教育部人文社会科学研究规划基金青年项目“区域学龄人口增减分化与义务教育资源扩优提质的空间均衡策略研究”(24YJC880051)。

摘　　要：义务教育财政公平是高质量教育体系的价值意涵和优质均衡发展的本质要求,更是随迁子女教育高质量发展的实现路向。基于广东省的实证调查,对随迁子女义务教育经费保障策略及其财政公平的实现路向的分析结果显示:流入地政府受随迁子女数量增长的影响普遍较大,在遵循财富中立性原则方面表现较为理想,能够提供不依赖地区居民财富能力的公平财政性经费保障;然而在解决横向和纵向不公问题上表现欠佳,主要归因于流入地人口存量与增量的负载压力。中央和省级转移支付能够显著缓解财政纵向和横向不公平,减轻了地方财政负担,缩小了流入地之间的禀赋差异,在促进随迁子女教育财政公平上取得了一定成效。城际和区域的异质性明显,越是随迁子女集聚的城市或地区,横向不公问题越突出,但呈缓解趋势,且纵向公平和财富中立性上也有了较大改善。据此,建议逐步放宽随迁子女入学与落户限制,确保义务教育资源全面覆盖流入地所有常住适龄儿童;提高中央与省级财政在府际经费分担中的比例,动态调整公用经费基准以稳步提高补助力度;重视地区差异,因地制宜地解决随迁子女教育财政的横向不公问题,在财政公平中助推随迁子女教育高质量发展。Fiscal equity in compulsory education is the value connotation of a high-quality educational system and essential requirement for high-quality and balanced development.It is also the pathway to achieve high-quality development for migrant children s education.Drawing on empirical data collected in Guangdong Province,this study explores strategies for securing funding for compulsory education of migrant children and delineates pathways for achieving fiscal equity in education.Results indicate that governments of the inflow areas are greatly affected by the increase in the number of migrant children in general.They perform relatively well in following the principle of wealth neutrality and can provide fair fiscal funding guarantees that do not rely on the wealth of local residents.However,they perform poorly in solving horizontal and vertical inequities,which is mainly due to the pressure of the local population load and the population increase in the inflow areas.The fiscal transfer payment from central and provincial governments effectively alleviates vertical and horizontal imbalances,reduce local fiscal burdens and diminish disparities in resource allocation across inflow areas,and has achieved partial progress towards fiscal equity in education for migrant children.Nevertheless,considerable heterogeneity persists among cities and regions.Areas with higher concentration of migrant children exhibit more severe horizontal inequities,but it is showing a trend of easing,and there has also been a significant improvement in vertical equity and wealth neutrality.Based on these findings,it is proposed to gradually lift the restrictions on the enrollment and residency of migrant children,ensure that compulsory education resources fully cover all school age permanent-resident children in the inflow areas;increase the proportion of central and provincial fiscal contributions within intergovernmental funding mechanisms,and dynamically enhance the baseline funding and subsidy intensities;pay attention to regional difference

关 键 词：随迁子女 教育财政公平 义务教育经费支出 财政转移支付 

分 类 号：F81[经济管理—财政学]