CAJ | 학술논문

“新机制”改革的核心任务是，建立农村义务教育财政投入的长效机制，成效评价应重点考察财政投入效应。本文利用FRDD方法，对2006年“新机制”改革的实证研究表明，在数量上，西部农村地区的人均义务教育财政投入显著提高；在财政资源配置结构上，西部农村落后地区获得了更多的转移支付，而中等收入地区的义务教育财政投入水平仍然较低，财政中立性原则没有得到充分体现；在管理制度上，“新机制”改革没能有效提高县级政府的义务教育财政努力程度，存在显著的挤出效应，降低了财政资源的使用效率。
“신궤제”개혁적핵심임무시，건립농촌의무교육재정투입적장효궤제，성효평개응중점고찰재정투입효응。본문이용FRDD방법，대2006년“신궤제”개혁적실증연구표명，재수량상，서부농촌지구적인균의무교육재정투입현저제고；재재정자원배치결구상，서부농촌락후지구획득료경다적전이지부，이중등수입지구적의무교육재정투입수평잉연교저，재정중립성원칙몰유득도충분체현；재관리제도상，“신궤제”개혁몰능유효제고현급정부적의무교육재정노력정도，존재현저적제출효응，강저료재정자원적사용효솔。
In the New-system Reform, it is a final goal to built funding system for compulsory education in rural area, and it is important to analyze financial effect in order to evaluate the reform. Using the FRDD method, the paper studies the New-system Reform in 2006. Firstly, it is visible that the average financial input of compulsory education has increased in the western rural area. Secondly, the laggard area has received more transfer payment, and has more financial input of compulsory education comparing with the middle-income area. Therefore, the financial distribute system isn＇ t rational. Thirdly, the reform doesn＇t enhance financial enthusiasm of skeleton government, and there is distinct Crowding-out Effect of financial input, and it decreases the efficiency of financial resources.