本文選題：財(cái)政教育支出　切入點(diǎn)：受益歸宿分析　出處：《內(nèi)蒙古財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：財(cái)政支出的規(guī)模和結(jié)構(gòu)在調(diào)節(jié)收入分配這一問(wèn)題上起著非常重要的作用，合理的財(cái)政支出可以起到縮小收入差距的作用，不合理的財(cái)政支出則可能使得這一問(wèn)題惡化，但我國(guó)的財(cái)政支出究竟在收入分配方面扮演著什么樣的作用，長(zhǎng)期以來(lái)一直未得到我國(guó)財(cái)政學(xué)研究人員的足夠重視。教育作為防止社會(huì)階層固化的攪拌器，為底層人口向上層流動(dòng)提供了通道。二者都是促進(jìn)社會(huì)良性發(fā)展的重要工具�，F(xiàn)階段，我國(guó)的教育經(jīng)費(fèi)主要由財(cái)政提供，那么財(cái)政教育性支出在收入分配方面起到何種作用，是更傾向于窮人還是更傾向于富人，便自然應(yīng)成為人們研究的重點(diǎn)。本文便是通過(guò)將實(shí)地調(diào)研所取得的數(shù)據(jù)同統(tǒng)計(jì)部門所公布的數(shù)據(jù)相結(jié)合，分析財(cái)政教育支出的受益歸宿問(wèn)題。 本文在研究時(shí)主要使用文獻(xiàn)研究法和實(shí)證研究法，綜合分析內(nèi)蒙古財(cái)政教育支出的受益歸宿問(wèn)題。 本文在理論部分主要分析財(cái)政支持教育的理由，并得出由于教育可以促進(jìn)社會(huì)公平，可以促進(jìn)經(jīng)濟(jì)發(fā)展并且教育有較大的外部性，，是準(zhǔn)公共物品，因此財(cái)政應(yīng)予以支持的結(jié)論。 在實(shí)證研究時(shí)，本文主要采用了服務(wù)成本法，對(duì)財(cái)政教育支出的集中曲線，Suits系數(shù)，受財(cái)政教育支出影響的洛倫茲曲線和受財(cái)政教育支出影響的基尼系數(shù)進(jìn)行測(cè)度。通過(guò)分析得出以下結(jié)論，總體來(lái)看，內(nèi)蒙古地區(qū)現(xiàn)階段財(cái)政義務(wù)教育支出是累進(jìn)的，窮人從中獲得的利益要大于富人，且財(cái)政教育支出在小學(xué)階段比初中階段更具有更強(qiáng)的累進(jìn)性。內(nèi)蒙古地區(qū)高中階段的財(cái)政教育性支出為累進(jìn)的，但累進(jìn)性弱于義務(wù)教育階段的小學(xué)和初中。內(nèi)蒙古地區(qū)大學(xué)階段的財(cái)政教育性支出亦為累進(jìn)，但弱于義務(wù)教育階段和高中教育階段。
[Abstract]:The scale and structure of fiscal expenditure play a very important role in regulating the income distribution. Reasonable fiscal expenditure can play a role in narrowing the income gap, and unreasonable fiscal expenditure may make the problem worse.But what kind of role does the fiscal expenditure play in the income distribution in our country for a long time has not been paid enough attention to by the finance researchers of our country for a long time.Education, as a mixer to prevent social class from solidifying, provides a channel for the bottom population to flow to the upper class.Both are important tools to promote the healthy development of society.At present, the education funds of our country are mainly provided by the finance, so what role does the fiscal educational expenditure play in the income distribution, whether it is more inclined to the poor or to the rich, it should naturally become the focus of people's research.This paper analyzes the benefit and fate of financial education expenditure by combining the data obtained from field investigation with the data published by statistical department.This paper mainly uses the literature research method and the empirical research method to analyze the problem of the benefit of Inner Mongolia fiscal education expenditure.In the theoretical part, this paper mainly analyzes the reasons of financial support for education, and draws the conclusion that education can promote social equity, promote economic development, and that education is a quasi-public good, so it should be supported by finance.In the empirical study, this paper mainly uses the service cost method to measure the centralization curve of fiscal education expenditure and the Suits coefficient, the Lorentz curve influenced by fiscal education expenditure and the Gini coefficient influenced by fiscal education expenditure.The following conclusions are drawn from the analysis. In general, the expenditure on compulsory education in Inner Mongolia at this stage is progressive, and the benefits of the poor are greater than those of the rich.Moreover, the expenditure on education is more progressive in primary school than in junior middle school.In Inner Mongolia, the expenditure on education in senior middle school is progressive, but it is weaker than that in primary and junior middle schools in compulsory education.In Inner Mongolia, the expenditure on education is also progressive, but weaker than that of compulsory education and high school education.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.45

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 蔣洪,馬國(guó)賢,趙海利;公共高等教育利益歸宿的分布及成因[J];財(cái)經(jīng)研究;2002年03期

2 汪崇金;許建標(biāo);;我國(guó)公共教育支出受益,孰多孰寡?——基于“服務(wù)成本方法”的受益歸宿分析[J];財(cái)經(jīng)研究;2012年02期

3 梁雪峰;喬天文;;城市義務(wù)教育公平問(wèn)題研究——來(lái)自一個(gè)城市的經(jīng)驗(yàn)數(shù)據(jù)[J];管理世界;2006年04期

4 李祥云;;稅費(fèi)改革前后義務(wù)教育公共支出利益歸宿比較——基于省級(jí)數(shù)據(jù)的實(shí)證分析[J];華中師范大學(xué)學(xué)報(bào)(人文社會(huì)科學(xué)版);2008年05期

5 劉窮志;;促進(jìn)經(jīng)濟(jì)增長(zhǎng)與社會(huì)公平的公共支出歸宿機(jī)制研究——兼論中國(guó)公共支出均等化的政策選擇[J];經(jīng)濟(jì)評(píng)論;2008年05期

6 趙海利;;民生支出的公平正義性分析——基于浙江各縣教育和衛(wèi)生支出的分析[J];經(jīng)濟(jì)社會(huì)體制比較;2012年03期

7 吳春霞;王善邁;;階層差距與義務(wù)教育公平問(wèn)題研究——來(lái)自北京市初中的經(jīng)驗(yàn)數(shù)據(jù)[J];教育與經(jīng)濟(jì);2008年04期

8 劉曉鳳;;公共教育支出歸宿——中國(guó)政府教育服務(wù)確實(shí)落到貧困人口手中了嗎?[J];濟(jì)南大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2012年06期

9 許建標(biāo);叢樹(shù)海;汪崇金;;公共支出歸宿研究文獻(xiàn)綜述[J];上海經(jīng)濟(jì)研究;2013年01期

10 巴特爾;;政府工作報(bào)告——2013年1月25日在內(nèi)蒙古自治區(qū)第十二屆人民代表大會(huì)第一次會(huì)議上[J];內(nèi)蒙古自治區(qū)人民政府公報(bào);2013年04期

本文編號(hào)：1718453