“省直管县”财政改革与县级财政教育投入——基于贵州县级数据的双重差分估计

发布时间：2018-06-24 08:56

本文选题：“省直管县”财政改革 + 县级财政教育投入　；参考：《教育与经济》2017年03期

【摘要】：西部地区由于省情复杂,一直是"省直管县"财政改革和推进基本公共服务均等化的难点。本文基于贵州省2006-2014年县级面板数据,采用双重差分模型评估该省2009年和2013年两次"省直管县"财政改革对县级财政教育投入的影响。结果显示,案例省份的改革有助于提高县级财政教育投入水平,这与试点县对上级转移支付高度依赖,以及改革限制了地级市对上级对县转移支付的截留等因素密切相关。与第一次改革相比,案例省份第二次改革对新增试点县的财政教育投入的正向影响较为微弱。比较两次改革内容和试点县的差异可以发现,第二次改革取消了市对县民生项目财政支出的配套责任,可能对新增试点县财政教育投入造成短期负面影响。未来深化西部地区"省直管县"财政改革,要根据具体市县财政状况因地制宜地设计省内改革方案,对民族自治州县要更为审慎,同时应继续加大中央和省级财政对县域义务教育的财政分担比例。
[Abstract]:Due to the complexity of the province, the western region has been the difficulty of fiscal reform and the equalization of basic public services. Based on the county panel data from 2006 to 2014 in Guizhou province, this paper uses a double difference model to evaluate the impact of the fiscal reform of "managing county directly in 2009 and 2013" on the input of county finance and education. The results show that the reform of the case province helps to improve the level of county financial investment in education, which is closely related to the high dependence of the pilot county on the transfer payment of the superior, as well as the restriction of the interception of the transfer payment by the higher level of the prefectural city. Compared with the first reform, the second reform of the case province has a weak positive impact on the financial education investment of the newly added pilot counties. By comparing the content of the two reforms and the differences between the pilot counties, it can be found that the second reform cancels the supporting responsibility of the city on the financial expenditure of the county people's livelihood projects, and may have a short-term negative impact on the financial education input of the newly added pilot counties. In the future, in order to deepen the fiscal reform of "directly administered counties by provinces" in the western region, we should design reform plans within the province according to the financial situation of specific cities and counties, and be more cautious about the autonomous prefectures and counties of ethnic minorities. At the same time, the central and provincial governments should continue to increase the financial share of compulsory education at the county level.
【作者单位】：南京大学教育研究院;中国财政科学研究院教科文研究中心;
【基金】：国家社会科学基金教育学青年项目“‘省直管县’财政改革与农村义务教育财政体制调适研究”(项目批准号:CFA110120)
【分类号】：F812.7

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