首页|充足与公平:优质均衡导向下我国义务教育财政投入的实证研究

充足与公平:优质均衡导向下我国义务教育财政投入的实证研究

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优质均衡导向下义务教育财政投入应当具备充足与公平两个基本特征.利用义务教育财政性经费占GDP比例、财政性经费占财政总支出比重以及生均经费指数测算了我国义务教育财政投入的充足性;使用Gini系数、Theil指数以及财政中立程度测算了我国义务教育财政投入的公平性.结果发现,近十余年来我国义务教育财政的投入总量得到了一定保障,充足性不断提升,但同教育或经济发展水平相近的国家相比,仍存在一定增长空间.2007-2021 年我国义务教育财政投入的公平性不断提升,从相对合理转变为比较公平状态,义务教育财政投入的差异大致有四分之三源自省际,东部地区的省际差异始终最大,公平程度最低,东北地区公平性始终最高.此外,我国义务教育财政中立程度不足,实现财政中立尚需努力.据此,应进一步改革义务教育经费保障机制、完善转移支付与对口支援制度以及优化义务教育经费投入结构.
Adequacy and Fairness:an Empirical Study of Financial Investment in Compulsory Education in China under the Guidance of Quality and Balance
Under the guidance of quality and balance,the compulsory education financial investment should have two basic characteristics:sufficiency and fairness.The article uses three indicators:the proportion of fiscal expenditure on compulsory education in GDP,the proportion of fiscal expenditure in total fiscal expenditure,and the per capita public expenditure index to calculate the adequacy of China's compulsory education finance.The Gini coefficient,Theil index,and degree of fiscal neutrality were used to measure the fairness of China's compulsory education finance.It was found that in recent years,the total amount of financial investment in compulsory education in China has been guaranteed to a certain extent,and its adequacy has been continuously improved.However,compared with countries in similar levels of education or economy,there is still some space for growth.The fairness of fiscal investment in compulsory education in China has shifted from relatively reasonable to relatively fair from 2007 to 2021.In recent years,about three-quarters of the difference in per capita fiscal investment has come from inter provincial sources.The inter provincial difference in fiscal investment in compulsory education in the eastern region has always been the largest,with the lowest level of fairness.The fairness of fiscal investment in compulsory education in the northeastern region has always been the highest.In addition,the degree of fiscal neutrality in China's compulsory education is insufficient,and there is still a considerable distance from fiscal neutrality.Based on these findings,it is proposed to further reform and improve the mechanism for ensuring the funding of compulsory education,to improve the transfer payment and corresponding support system,and to optimize the investment structure of compulsory education funds.

sufficiencyfairnesscompulsory educationeducation financehigh quality and balance

胡咏梅、周威

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北京师范大学 教育学部,北京 100875

北京大学 教育经济研究所,北京 100871

充足 公平 义务教育 教育财政 优质均衡

教育部人文社会科学重点研究基地规划重大项目(十四五)北京师范大学中国基础教育质量监测协同创新中心研究生自主课题

22JJD880003BJZK-2023A2-20004

2024

教育与经济
华中师范大学,中国教育经济学研究会

教育与经济

CSTPCDCSSCICHSSCD北大核心
影响因子:1.183
ISSN:1003-4870
年,卷(期):2024.40(3)