本文選題：高等教育　切入點(diǎn)：財(cái)政分權(quán)　出處：《浙江財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：我國(guó)分稅制改革從1994年至今歷經(jīng)了二十多年在分稅制改革進(jìn)程中,中央政府通過(guò)不斷擴(kuò)大地方政府的財(cái)政收支權(quán)利,提升地方政府自主管理權(quán)極大的調(diào)動(dòng)了地方政府發(fā)展本區(qū)域經(jīng)濟(jì)的積極性,這一轉(zhuǎn)變有利于我國(guó)經(jīng)濟(jì)整體向前發(fā)展,但分稅制改革進(jìn)程中由于在增加中央政府收入比例的同時(shí)卻將過(guò)多的財(cái)政支出責(zé)任推給地方政府,使得地方政府財(cái)政支付能力與事權(quán)嚴(yán)重不匹配,并因此產(chǎn)生了一系列的負(fù)面的效應(yīng)。例如:地方政府的行為發(fā)生變化、減少民生性公共服務(wù)的供給,導(dǎo)致了政府提供的公共產(chǎn)品結(jié)構(gòu)不合理,部分公共產(chǎn)品尤其民生性公共產(chǎn)品政府供給滿(mǎn)足不了社會(huì)需求,其中代表性公共產(chǎn)品高等教育發(fā)展也面臨著一系列問(wèn)題。高等教育是為社會(huì)提供高技術(shù)水平和高素質(zhì)人才的重要渠道,是變革社會(huì)貧富階層的的關(guān)鍵因素。因此,高等教育資源不足,分配不均衡會(huì)導(dǎo)致社會(huì)貧富兩極分化進(jìn)一步拉大,從而使社會(huì)不公平更加惡化。本文的研究就是在財(cái)政分權(quán)理論的基本框架下,中國(guó)經(jīng)濟(jì)平穩(wěn)迅速發(fā)展的前提下,以省級(jí)高等教育財(cái)政支出數(shù)據(jù)為依據(jù)從中國(guó)高等教育財(cái)政支出嚴(yán)重不足以及縱向的中央高校和地方高校財(cái)政資源配置失衡以及橫向的不同區(qū)域間的高等教育獲得的政府財(cái)政資源不均衡的實(shí)際情況出發(fā),研究了中國(guó)式財(cái)政分權(quán)體制對(duì)我國(guó)高等教育財(cái)政供給的影響。本文通過(guò)對(duì)現(xiàn)行財(cái)政分權(quán)體制對(duì)高等教育財(cái)政支出以及其區(qū)域均衡性影響的研究分析發(fā)現(xiàn)政府對(duì)類(lèi)似于高等教育的民生性公共產(chǎn)品、服務(wù)的供給不足的根源是財(cái)政分權(quán)體制改革不完善導(dǎo)致的。第二章歸納綜述了財(cái)政分權(quán)理論、教育理論,并分析了不同層級(jí)教育的性質(zhì)雖然同屬于需要政府提供的公共產(chǎn)品,但是具體細(xì)分屬性卻有很大不同,并且因此導(dǎo)致兩者供給方式也有很大不同,本章還著重分析了財(cái)政在高等教育供給中應(yīng)發(fā)揮的作用。第三章運(yùn)用描述性統(tǒng)計(jì)和比較分析方法論述了我國(guó)目前高等教育發(fā)展的現(xiàn)實(shí)狀況,通過(guò)描述性統(tǒng)計(jì)分析發(fā)現(xiàn)我國(guó)高等教育的財(cái)政支出嚴(yán)重不足,區(qū)域間高等教育發(fā)展不平等、中央高校和地方高校的財(cái)政經(jīng)費(fèi)支出差距大等問(wèn)題都急需解決。第四章通過(guò)分析我國(guó)財(cái)政分權(quán)體制變遷歷程理論上剖析我國(guó)高等教育發(fā)展過(guò)程中出現(xiàn)這一系列問(wèn)題的原因發(fā)現(xiàn)財(cái)政分權(quán)是造成高等教育發(fā)展現(xiàn)狀的體制性障礙。第五章以可獲得的省級(jí)高等教育財(cái)政支出數(shù)據(jù)為依據(jù)建立面板數(shù)據(jù)模型,利用實(shí)證分析方法研究了財(cái)政分權(quán)程度對(duì)高等教育財(cái)政支出以及其區(qū)域均衡性的影響,發(fā)現(xiàn)地方政府財(cái)政分權(quán)度與高等教育財(cái)政支出呈現(xiàn)負(fù)相關(guān)的關(guān)系;進(jìn)一步研究了財(cái)政分權(quán)程度與區(qū)域間高等教育財(cái)政資源配置失衡的關(guān)系,發(fā)現(xiàn)財(cái)政分權(quán)程度與高等教育區(qū)域不平等程度正相關(guān)并且經(jīng)濟(jì)發(fā)展水平越高越有利于實(shí)現(xiàn)高等教育的公平。第六章總結(jié)了本文的主要研究結(jié)論并據(jù)此提出了促進(jìn)高等教育快速發(fā)展的改革建議。
[Abstract]:The reform of our tax system since 1994 after more than 20 years in the tax reform process, the central government by expanding the local government fiscal revenue rights, improve local government autonomy greatly mobilized the enthusiasm of local government in the regional economic development, this change is conducive to China's overall economic development, but the reform of the tax system in the process of the central government due to the increase in the proportion of income and expenditure responsibility will be too much to the local government, the local government financial capacity to pay and power does not match the serious, and thus produced a series of negative effects. For example: change the behavior of the local government, reduce people's livelihood public service the supply of public goods, to provide the government structure unreasonable, some public goods especially the people's livelihood of government public goods supply can not meet the needs of the community, the The development of public products of higher education also faces a series of problems. Higher education is an important channel to provide a high level of technology and high-quality talents for the society, is the key factors of the change of social wealth class. Therefore, the shortage of higher education resources, the uneven distribution of social wealth gap will lead to further widening, in order to make the society not fair even worse. This study is on the basic framework of the theory of Fiscal Decentralization under the premise of stable economic development China under the provincial higher education expenditure data on the basis of the actual situation from the Chinese higher education expenditure and serious lack of longitudinal central Universities and local colleges and universities financial imbalance in the allocation of resources and higher education in different regions of the lateral between the government financial resources is not balanced, the China fiscal decentralization system to our country higher education Study on effect of financial supply. Based on the analysis of the financial expenditure of higher education and the regional balance effects of current fiscal decentralization system similar to the livelihood of the people found that the government of higher education public goods, lack of service supply is the root of the fiscal decentralization reform is not perfect cause. The second chapter sums up the fiscal decentralization theory, education theory, and analyzes the different levels of education although the nature belong to the need for the government to provide public goods, but the specific segments of the property are very different, which led to the two supply modes are also very different, this chapter also analyses the finance should play the role in the supply of higher education. The third chapter use descriptive the statistical method and comparative analysis discusses the reality of the current development of higher education in China, through descriptive statistical analysis found that the higher education of our country A serious shortage of fiscal expenditure, regional development of higher education inequality problems, financial expenditure gap between central and local colleges and universities in Colleges and universities are needed to be solved. The fourth chapter analyzes the theory of fiscal decentralization and the changing course of China's analysis of causes a series of problems during the development of Higher Education in China found that fiscal decentralization is disorder the present situation of development of higher education system. The provincial higher education expenditure data can be obtained in the fifth chapter was set up on the basis of the panel data model on the degree of fiscal decentralization of higher education expenditure and the impact of the regional balance of using the empirical analysis, it is found that the local government fiscal decentralization degree and higher education expenditure is negatively related further study of the relationship; the degree of fiscal decentralization and regional imbalance in the allocation of financial resources of higher education, fiscal The degree of decentralization is positively related to the degree of regional inequality in higher education, and the higher the level of economic development is, the more conducive to achieving equity in higher education. The sixth chapter summarizes the main conclusions of this paper, and puts forward some reform proposals to promote the rapid development of higher education.

【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：G649.2;F812.2

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