财政分权与中国义务教育供给研究

发布时间：2018-01-16 23:11

本文关键词：财政分权与中国义务教育供给研究　出处：《中央民族大学》2013年硕士论文　论文类型：学位论文

【摘要】：教育是民族振兴的基石,对于一国的经济发展和社会进步起着非常重要的推动作用,通过各国的教育状况的实证研究发现,义务教育的社会回报率在三级教育中位列第一,中等及高等教育排列其后,义务教育作为外溢性很强的公共产品,一般认为由政府提供。我国在1986年以前采取完全集权的方式来管理和供给义务教育,1986年我国颁布了《中华人民共和国义务教育法》,规定实施“九年义务教育”,同时将义务教育管理责任下放至地方政府,这标志着我国基础教育发展到了一个新阶段。分权的供给模式在一定程度上调动了地方政府的积极性,但是由于县乡政府财力有限,贫困地区教育经费投入不足,各地区之间由于经济发展水平差异而导致教育投入的不均衡教育事业发展的不均衡。对此,1993年我国明确了以县为主的管理体制,2001年专门就农村义务教育明确了县及县级以上政府的责任,2006年国家对《义务教育法》作了一次全面而重大的修改,通过并施行了新《义务教育法》,更是明确了省级政府的统筹责任。从改革开放以来,我们一改以往高度集权的财政方式,从“财政包干”到1994年的“分税制”制度的实施,逐步建立了我国财政分权体制。从结束高度财政集权体制以来,财政分权体制提高了我国的资源配置效率,极大地提升了我国的经济增长速度,优化了地方政府的自给、支出行为。但是美中不足的是,随着地方政府在经济发展中不断取得巨大成就的同时,我们的公共服务水平的提升却始终没能紧跟经济发展的速度,义务教育财政供给体制至今已经经历了27年的发展和完善,但我国义务教育的供给中仍面临着供给总量不足及区域与城乡差距等一些问题。本文以财政分权体制为视角,以公共服务中的义务教育为研究对象,分析导致我国义务教育供给中供给不足以及供给不均衡的问题的原因,并提出相应解决方案。首先,本文对于财政分权以及义务教育供给的相关理论及概念进行总结及归纳。其次,梳理出财政分权以来义务教育财政供给的历史脉络以及现实的义务教育供给现状。再次,构建理论分析框架分析义务教育的公共物品属性以及财政分权对于义务教育供给的影响机制,同时结合中国的特殊情况发现我国财政分权对于义务教育供给有着体制性的约束。然后,进行实证分析,计算得出相应的数据指标同时进行回归分析验证财政分权对于义务教育供给总量不足及区域、城乡间供给不均衡的影响程度。最后,从财政分权的制度设计、激励机制、立法等各个角度提出了相应的政策与建议。
[Abstract]:Education is the cornerstone of national revitalization and plays a very important role in promoting a country's economic development and social progress. The social rate of return of compulsory education ranks first in the tertiary education, secondary education and higher education ranking behind, compulsory education as a strong spillover of public goods. It is generally believed that compulsory education is provided by the government. Before 1986, our country adopted a completely centralized way to manage and supply compulsory education. In 1986, China promulgated the compulsory Education Law of the people's Republic of China. To provide for the implementation of "nine-year compulsory education" and to decentralize the responsibility for compulsory education management to local governments. This indicates that the basic education of our country has developed to a new stage. The decentralized supply mode has mobilized the enthusiasm of the local government to a certain extent, but because of the limited financial resources of the county and township government. There is insufficient investment in education in poor areas, and the unbalanced development of educational undertakings is caused by the difference of economic development level between different regions. In 1993, the management system of county was defined, and the responsibility of county and county level government was defined in 2001 on rural compulsory education. In 2006, the State made a comprehensive and important amendment to the compulsory Education Law, passed and implemented the new compulsory Education Law, and made clear the overall responsibility of the provincial government. Since the reform and opening up, we have changed the former highly centralized financial mode, from "fiscal responsibility" to the implementation of the "tax sharing" system in 1994. Since the end of the fiscal centralization system, the fiscal decentralization system has improved the efficiency of China's resource allocation and greatly improved the economic growth rate of our country. Optimizes the local government's self-sufficiency, the expenditure behavior. But in the ointment is, as the local government unceasingly obtains the huge achievement in the economic development at the same time. However, our public service level has not been able to keep up with the pace of economic development. The financial supply system of compulsory education has experienced 27 years of development and improvement. However, the supply of compulsory education in China is still faced with some problems, such as the shortage of total supply and the gap between regions and urban and rural areas. From the perspective of fiscal decentralization system, this paper takes compulsory education in public service as the research object, and analyzes the causes of the shortage of supply and the imbalance of supply in the supply of compulsory education in our country. And put forward the corresponding solutions. First, this paper summarizes and summarizes the relevant theories and concepts of fiscal decentralization and compulsory education supply. Secondly. Combing out the historical context of the financial supply of compulsory education since the fiscal decentralization and the reality of the current situation of compulsory education supply. Again. Construct the theoretical analysis frame to analyze the public goods attribute of compulsory education and the influence mechanism of fiscal decentralization on compulsory education supply. At the same time, combined with the special situation of China, it is found that fiscal decentralization has institutional constraints on the supply of compulsory education. Then, the empirical analysis is carried out. Calculate the corresponding data indicators at the same time for regression analysis to verify the fiscal decentralization of the total supply of compulsory education and regional, urban and rural supply imbalance degree of impact. Finally, from the fiscal decentralization system design. Incentive mechanism, legislation and other perspectives put forward the corresponding policies and suggestions.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G522.3;F812.2

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