CAJ | 학술논문

本文利用BOCD项目库中1994-2001年江西省县级面板数据进行实证检验,从财政分权与转移支付视角讨论了省内财政制度安排对基础教育供给的影响,发现省以下财政收入分权和支出分权不利于县级基础教育的投入,分权导致地方福利损失;转移支付总体影响不明显,但税收返还显著正向增加基础教育供给。本文结论得出的政策含义是对基础教育的供给应当实行适当的集权,省级政府应该成为基础教育最主要的教育财政责任承担者。通过上收基础教育事权,尽可能保证基础教育经费投入的稳定来源,减弱县区基层政府义务教育经费的短缺程度。有必要对财政转移支付制度进行一定系统的改革,增强地方财政收入的稳定性。
본문이용BOCD항목고중1994-2001년강서성현급면판수거진행실증검험,종재정분권여전이지부시각토론료성내재정제도안배대기출교육공급적영향,발현성이하재정수입분권화지출분권불리우현급기출교육적투입,분권도치지방복리손실;전이지부총체영향불명현,단세수반환현저정향증가기출교육공급。본문결론득출적정책함의시대기출교육적공급응당실행괄당적집권,성급정부응해성위기출교육최주요적교육재정책임승담자。통과상수기출교육사권,진가능보증기출교육경비투입적은정래원,감약현구기층정부의무교육경비적단결정도。유필요대재정전이지부제도진행일정계통적개혁,증강지방재정수입적은정성。
The paper has discussed how intra-provincial fiscal system arrangements affect the supply of basic education,from the perspective of fiscal decentralization and transfer payment,in which the empirical analysis is based on the county-level panel data of Jiangxi province from 1994 to 2001 coming from the BOCD project database.The result shows that the decentralization of fiscal revenue and expenditure goes against the investment of the education,and it causes losses of local welfare;As for elementary education provision,the overall effects of transfer payment is not significant.The tax return,however,has a significant positive effect.The policy implication derived from the paper is that the supply of basic education should be implemented properly centralized and provincial governments should take the main financial responsibility for it.High level government should repossess the administrative power in order to ensure a stable funding source of the primary education and reduce the shortage level of compulsory education funding of the county government.It is necessary to carry out certain fiscal transfer payment system reform to regulate and enhance the stability of local financial revenues.