CAJ | 학술논문

通过对第一代和第二代财政分权理论的梳理,本文探讨了财政分权改革与地方政府教育支出行为问题。研究认为,＂财政分权、政治集权＂的体制导致我国地方政府教育支出存在＂重物轻教＂、＂重城轻乡＂、＂重物轻师＂等行为偏差,此种状况对教育公平和资源配置效率均带来不利影响。改革政府绩效考核机制,完善教育转移支付制度,建立民众广泛参与的机制,有助于增强地方政府对民众需求的回应性,规范政府教育支出行为,促进教育事业健康发展。
통과대제일대화제이대재정분권이론적소리,본문탐토료재정분권개혁여지방정부교육지출행위문제。연구인위,＂재정분권、정치집권＂적체제도치아국지방정부교육지출존재＂중물경교＂、＂중성경향＂、＂중물경사＂등행위편차,차충상황대교육공평화자원배치효솔균대래불리영향。개혁정부적효고핵궤제,완선교육전이지부제도,건립민음엄범삼여적궤제,유조우증강지방정부대민음수구적회응성,규범정부교육지출행위,촉진교육사업건강발전。
Based on the teasing of First and Second Generation Fiscal Federalism,this paper explores the fiscal decentralization revolution and the local government education expenditure behaviors in China.The research indicates that under the context offiscal decentralization and political centralization ＂,Chinese local governments have behavior preferences ofInfrastructureBias＂,Urban-Bias ＂,Educational Infrastructure-Bias＂ etc,which are harmful for education equity and efficiency of education resource allocation.Reforming the mechanism of government evaluation,improving educational transfer institution and building common people-based restraining mechanism would reverse the behavior preference bias in education expenditure,enforcing the response of need of citizen and reconstructing the institution to improve education development in order.