CAJ | 학술논문

分税制改革后，上级财政转移支付成为补足与均等省以下地方政府义务教育投入的主要手段。伴随着财政转移支付力度的加大，省以下义务教育经费的短缺状况有所改善，财政保障水平不断提高，但依然存在着地方义务教育经费缺口较大、转移支付均等地方政府教育供给能力的作用有待加强、使用及管理的规范化和效率有待提高等问题。这些问题，在很大程度上与地方政府的激励结构失衡有关。对其进行改进，需进一步完善省以下财政义务教育转移支付制度，优化地方政府的激励结构，进一步提高转移支付的使用效率与管理水平。
분세제개혁후，상급재정전이지부성위보족여균등성이하지방정부의무교육투입적주요수단。반수착재정전이지부력도적가대，성이하의무교육경비적단결상황유소개선，재정보장수평불단제고，단의연존재착지방의무교육경비결구교대、전이지부균등지방정부교육공급능력적작용유대가강、사용급관리적규범화화효솔유대제고등문제。저사문제，재흔대정도상여지방정부적격려결구실형유관。대기진행개진，수진일보완선성이하재정의무교육전이지부제도，우화지방정부적격려결구，진일보제고전이지부적사용효솔여관리수평。
AAfter the tax reform, the superior transfer payment became a major means to replenish and equalize compulsory education input of local governments below the provincial level. With the increase of the compulsory education transfer payment, the fund shortage below the provincial level has been improved and financial guarantee level is continuously raised. But the funding is still largely insufficient; the role of transfer payment in equalizing educational supply ability of local governments should be strength- ened; and the standardization and efficiency of use and management need to be improved. These problems, to a great extent, are related to the imbalance in the structure of China＇s local government incentives. In order to solve these problems, we should further improve the system of compulsory education transfer pay ment below the provincial level, optimize the structure of local government incentives and raise the efficiency of using transfer payment and the management level of transfer payment.