CAJ | 학술논문

本文根据教育财政纵向公平理论和测量工具，分析了2003-2013年北京市及各区县城乡小学教育经费配置状况，发现2007年后北京市农村小学经费已高于城镇小学，实现了纵向公平，且增长速度更快；财政性经费指标公平程度最好，但人员经费比例持续下降；北京市近郊区县城乡均衡程度不高，远郊区县相对较好。通过设立计量模型，本文进一步发现省级统筹明显的义务教育经费保障机制改革能有效促进城乡教育均衡。因此，应提高省级统筹分配权，改革教师工资制度，细化农村倾斜政策。
본문근거교육재정종향공평이론화측량공구，분석료2003-2013년북경시급각구현성향소학교육경비배치상황，발현2007년후북경시농촌소학경비이고우성진소학，실현료종향공평，차증장속도경쾌；재정성경비지표공평정도최호，단인원경비비례지속하강；북경시근교구현성향균형정도불고，원교구현상대교호。통과설립계량모형，본문진일보발현성급통주명현적의무교육경비보장궤제개혁능유효촉진성향교육균형。인차，응제고성급통주분배권，개혁교사공자제도，세화농촌경사정책。
Based on the theory of educational finance vertical equity and measuring tools, the paper analyses the current situation of primary school funding allocation between urban and rural in all districts and counties of Beijing with the data from 2003 to 2013. Through the analysis, we found that after 2007, not only the funds of rural primary school are larger than that of urban primary school, but the growth of rural primary school is faster, which shows the realization of vertical equity. Fairness indexes of government appropriation are the best, while the proportion of personnel expenditure continues to decline. The balance degrees of suburb districts show declines, while outer suburban districts are in good condition. With the establishment of econometric model, we further find that the reform of funding guarantee mechanism of compulsory education, which has a significant provincial- level planning effect, can effectively promote the balanced development of urban and rural education. Therefore, we should improve the distribution rights at the provincial rights, , reform the system of teachers' salaries and refine preferential policies in rural areas.