我国区域间教育财政支出均等化问题研究

发布时间：2018-08-17 18:31

【摘要】：教育均等化是基本公共服务均等化的主要组成部分之一,也是目前党和政府教育发展的目标之一。本文对全国各省、部分省份内的市、县的教育财政支出及其人均值进行测算,结果表明:在各项指标数据中,省际间差距县际间差距市际间差距;教育财政支出的差距低于经济发展的差距程度;总量与人均值的测量存在着相反的变化趋势。原因在于政府在平衡教育财政支出区域间差距中的作用总体不足;目前教育与财政分权体制的不足;以及以生均经费为主要依据的教育拨款方式。需要通过教育财政筹资责任上移、构建规范的教育财政转移支付制度和继续深入"省直管县"财政体制改革等途径促进区域间教育均等化的实现。
[Abstract]:The equalization of education is one of the main components of the equalization of basic public services, and is also one of the goals of the education development of the Party and the government. This paper calculates the education financial expenditure and its per capita value of all provinces, cities and counties in some provinces. The results show that: in the index data, the inter-provincial gap, inter-county gap and inter-city gap; The difference of educational expenditure is lower than that of economic development, and the measurement of total amount and human mean has the opposite trend. The reason is that the government's role in balancing the regional gap in education expenditure is generally insufficient; the current education and fiscal decentralization system is insufficient; and the education allocation method based on the average student expenditure is the main basis. It is necessary to promote the realization of the equalization of education among regions by moving up the responsibility of raising funds for education, constructing a standardized system of transfer payment of education finance and continuing to deepen the reform of the fiscal system of "managing the counties directly in the province".
【作者单位】：安徽财经大学;南京财经大学;
【基金】：2009年度教育部人文社会科学研究项目“我国实施教育均等化的财政支持机制研究”(09YJC79002)阶段性成果
【分类号】：G521

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