CAJ | 학술논문

随着我国义务教育经费保障＂新机制＂的实施,义务教育多元化筹资问题逐步转移到各级政府财政关系如何组合才能最好地促进城乡教育的均衡发展上来。传统的财政分权理论认为义务教育作为典型的地方公共物品由地方政府提供效果更好,但实证研究对此仍然缺乏一致的结论。究竟是正在全国推广的＂省管县＂所代表的分权体制,还是＂新机制＂的省级统筹体现的集权趋势更有利于实现公共教育服务的均衡化？在基于浙江省2005—2009年小学校级数据和区县数据分析后,发现：分权明显的＂省管县＂财政体制并不能有效缩小城乡义务教育经费的差距,而集权取向的＂新机制＂能有效促进城乡教育均衡。虽然浙江省小学公用经费的保障比例不高,但城乡差异不大,说明县级政府在近年来向农村倾斜经费,且主要用于保障学校运转,人员经费存在一定的城乡差距,差距来源于非财政性的经费。此外,城乡小学公用经费的差距因为＂新机制＂关于公用经费的规定得到了显著改善,公用经费定额标准的建立促进了教育均衡。因此,应适度提高省级政府的财政统筹分配权,科学制定公用经费标准,动态调整保障水平,逐步抬高底线。
수착아국의무교육경비보장＂신궤제＂적실시,의무교육다원화주자문제축보전이도각급정부재정관계여하조합재능최호지촉진성향교육적균형발전상래。전통적재정분권이론인위의무교육작위전형적지방공공물품유지방정부제공효과경호,단실증연구대차잉연결핍일치적결론。구경시정재전국추엄적＂성관현＂소대표적분권체제,환시＂신궤제＂적성급통주체현적집권추세경유리우실현공공교육복무적균형화？재기우절강성2005—2009년소학교급수거화구현수거분석후,발현：분권명현적＂성관현＂재정체제병불능유효축소성향의무교육경비적차거,이집권취향적＂신궤제＂능유효촉진성향교육균형。수연절강성소학공용경비적보장비례불고,단성향차이불대,설명현급정부재근년래향농촌경사경비,차주요용우보장학교운전,인원경비존재일정적성향차거,차거래원우비재정성적경비。차외,성향소학공용경비적차거인위＂신궤제＂관우공용경비적규정득도료현저개선,공용경비정액표준적건립촉진료교육균형。인차,응괄도제고성급정부적재정통주분배권,과학제정공용경비표준,동태조정보장수평,축보태고저선。
With the implementation of＂New Mechanism＂policy,the focus on multichannel fund-raising in compulsory education has gradually shifted to how the financial relationship among different levels of government can be coordinated to best promote the balanced development of urban and rural education.The supply of compulsory education as a typical local public good is better provided by local governments in the traditional theory of the fiscal decentralization,while the empirical studies still lack consistent conclusion.It is of significant importance to figure out whether the decentralization system represented by＂the province governing county system＂popularized in the whole country or the centralization oriented social pooling at provincial level represented by＂New Mechanism＂policy,can be more conducive to the equalization of public education services covering all urban and rural residents.With an analysis of the elementary-school-level and county-level panel data of Zhejiang Province from 2005 to 2009,it is found that decentralizing financial system based on＂the province governing county system＂cannot effectively narrow the gap between urban and rural funds for compulsory education,while the centralization oriented ＂New Mechanism＂shows the effectiveness of the promotion of a balanced urban and rural education.The proportion of primary school public funds is not high and doesn＇t show obvious rural difference,which means the county-level government funds is biased towards the rural mainly to ensure the schools run smoothly.The difference of personnel funding that shows rural-urban gap is mostly interpreted by non-financial funds.Beside,the gap of primary school public funds has been reduced significantly because of the rules of＂New Mechanism＂on public funds,and the new established quota standard promotes educational equity.