CAJ | 학술논문

分税制改革引致了我国地区间的纵向财政不平衡，同时政府偏好有助于GDP增加的“硬公共产品”供给决策，导致了我国地区间基础教育服务绩效的不平衡。运用中国1998～2011年省际面板数据进行分析，得出结论：经济发达地区的纵向财政不平衡与基础教育服务绩效水平显著负相关；财政支出分权实际上有利于提高基础教育服务绩效；在地理环境较差地区，财政分权对基础教育服务绩效水平的促进效应显著下降。缩小纵向财政不平衡、提高财政支出分权程度、教育财政支出适当向中西部地区倾斜有助于实现我国基础教育服务绩效的均衡。
분세제개혁인치료아국지구간적종향재정불평형，동시정부편호유조우GDP증가적“경공공산품”공급결책，도치료아국지구간기출교육복무적효적불평형。운용중국1998～2011년성제면판수거진행분석，득출결론：경제발체지구적종향재정불평형여기출교육복무적효수평현저부상관；재정지출분권실제상유리우제고기출교육복무적효；재지리배경교차지구，재정분권대기출교육복무적효수평적촉진효응현저하강。축소종향재정불평형、제고재정지출분권정도、교육재정지출괄당향중서부지구경사유조우실현아국기출교육복무적효적균형。
Tax-sharing reform leaded to vertical fiscal imbalances between different areas in our country.At the same time,the government prefers policies of supplying“hard public goods” which is helpful to the increaseing of GDP resulted in the imbalance of basic public education service performance between different areas in our coun-try.By analyzing the Chinese provincial panel data from 1998 to 2011,the paper indicates that in areas with high e-conomic development level, vertical fiscal imbalance is related to basic education service performance negatively and significantly.Actually, spending decentralization is good for improving basic education service performance.In areas with poor geographical environment, spending decentralization’ s positive influence on basic education per-formance declines significantly.Narrowing vertical fiscal imbalances,improving the degree of fiscal spending decen-tralization and allocating more of education expenditure to central-west China are helpful to the realization of the balance of our country’ s basic education service performance.