CAJ | 학술논문

江西省分县数据面板模型分析结果表明：在当前的晋升激励机制下，县级政府的支出偏好受到中央政策的显著影响，对属于财政目标“保工资、保运转”考核项目，又能满足自身消费的行政管理支出一直非常重视。教育支出也体现出越来越受重视的趋势，而且财政转移支付也有比2001年前更好的影响效果。教师规模、学生规模都成为教育财政支出的主要影响因素，财政投入越来越倾向于满足教育的实际需求。这一发现表明：依靠上级财政转移支付，并辅之以政绩考核的上级监督，能够有效地保障县乡义务教育的有效投入。
강서성분현수거면판모형분석결과표명：재당전적진승격려궤제하，현급정부적지출편호수도중앙정책적현저영향，대속우재정목표“보공자、보운전”고핵항목，우능만족자신소비적행정관리지출일직비상중시。교육지출야체현출월래월수중시적추세，이차재정전이지부야유비2001년전경호적영향효과。교사규모、학생규모도성위교육재정지출적주요영향인소，재정투입월래월경향우만족교육적실제수구。저일발현표명：의고상급재정전이지부，병보지이정적고핵적상급감독，능구유효지보장현향의무교육적유효투입。
Based on the counties＇ Panel data model in Jiangxi Province,we argue that due to the position pro- motion incentive system, the expenditure preferences of county level governments have been influenced significantly by the central policy. They always value the administration expenditure, for it not only belongs to the financial goal assessment program of ＂assuring salary, assuring operation＂, but also meets the government self consumption. The compulsory education expenditure has been treasured more and more, and the fiscal transfers have been played more and more important role. The scale of faculties and the scale of students have impacted the education expenditure. Depending on the fiscal transfers along with the performance assessment from superior supervision, the effective fi- nance input to the compulsory education can be secure.