CAJ | 학술논문

本文采用全国县级数据，就2001年“以县为主”改革与2005年“新机制”改革前后中国县级地方生均教育事业费的分布变动状况，以及两次改革对县域间生均教育事业费差异的影响效果进行了实证研究。研究发现：（1）1999年以来中国县域间生均教育事业费差异水平先升后降，中部地区县域间差异高于东部与西部，且持续增大；（2）改革后分布两端的极化现象得到改善，但同时有大量县级单位向分布下四分位区域转移，形成生均教育事业费处于中下和中上水平的县级单位之间的支出分化；（3）虽然两次改革对于县域间生均教育事业费差异都具有一定改善效果，但这一正面效果完全被地区间财力差异所产生的负面效果抵消。
본문채용전국현급수거，취2001년“이현위주”개혁여2005년“신궤제”개혁전후중국현급지방생균교육사업비적분포변동상황，이급량차개혁대현역간생균교육사업비차이적영향효과진행료실증연구。연구발현：（1）1999년이래중국현역간생균교육사업비차이수평선승후강，중부지구현역간차이고우동부여서부，차지속증대；（2）개혁후분포량단적겁화현상득도개선，단동시유대량현급단위향분포하사분위구역전이，형성생균교육사업비처우중하화중상수평적현급단위지간적지출분화；（3）수연량차개혁대우현역간생균교육사업비차이도구유일정개선효과，단저일정면효과완전피지구간재력차이소산생적부면효과저소。
The paper uses nationwide county-level data from 1999 to 2007 in China to investigate empirically the distributional change of per student recurrent expenditure at county-level before and after reform of "county-level administration mechanism" in 2001 and reform of "new mechanism" in 2005, and the impacts of those reforms on regional disparity in per student budgetary expenditure at county-level. The results of the paper include: (1) Gini and Theil coefficients of the inter-county disparity increased at first and then decreased during reforms, while the inter-county disparity in the Middle Region was larger than that in East and West Region, and continuingly increased; (2) While tails of the distribution was less polarized after reforms, a large number of county-level districts moved to lower quartile of reference distribution, which leads to expenditure polarization between county-level districts at lower quartile and upper quartile; (3) Both reforms can reduce inter-county disparity in per student recurrent expenditure significantly, but the effect is totally offset by the deterioration effect of regional disparity in fiscal capacity.