【摘要】：基于東部某省義務(wù)教育專項轉(zhuǎn)移支付相關(guān)數(shù)據(jù),采用BIA方法考察經(jīng)濟(jì)發(fā)達(dá)地區(qū)義務(wù)教育專項轉(zhuǎn)移支付的受益分布情況。結(jié)果表明,義務(wù)教育專項轉(zhuǎn)移支付的主要受益者為經(jīng)濟(jì)欠發(fā)達(dá)地區(qū)居民,但隨著專項轉(zhuǎn)移支付規(guī)模的擴(kuò)大,經(jīng)濟(jì)欠發(fā)達(dá)地區(qū)居民享有的轉(zhuǎn)移支付份額并未上升,而是呈現(xiàn)下降;義務(wù)教育專項轉(zhuǎn)移支付主要支出項目均有利于經(jīng)濟(jì)欠發(fā)達(dá)地區(qū),但是受益程度及其變化趨勢有所差異;針對經(jīng)濟(jì)困難家庭提供的轉(zhuǎn)移支付受益分布,因戶籍歸屬不同而有所差異;針對師資水平差異實施的轉(zhuǎn)移支付有利于義務(wù)教育質(zhì)量均衡發(fā)展,但是作用力度也存在一定程度的下降趨勢。為進(jìn)一步完善義務(wù)教育專項轉(zhuǎn)移支付,應(yīng)該整合義務(wù)教育專項轉(zhuǎn)移支付項目,設(shè)立義務(wù)教育專項一般轉(zhuǎn)移支付,資金用于義務(wù)教育的何種地方由地方政府確定;建立因素法義務(wù)教育專項轉(zhuǎn)移支付模型,通過指標(biāo)測算財力水平、義務(wù)教育需求、財政努力程度等因素,由此規(guī)范上級政府在義務(wù)教育中的投入責(zé)任以及轉(zhuǎn)移支付的撥付標(biāo)準(zhǔn);增加義務(wù)教育專項轉(zhuǎn)移支付中用于師資隊伍等軟件投入的比例,減少目標(biāo)針對性不強(qiáng)的轉(zhuǎn)移支付項目;通過轉(zhuǎn)移支付績效評價,約束接受地政府對義務(wù)教育專項轉(zhuǎn)移支付資金的使用。
[Abstract]:Based on the relevant data of special transfer payment for compulsory education in an eastern province, the distribution of benefits of special transfer payment of compulsory education in economically developed regions was investigated by using BIA method. The results show that the main beneficiaries of the special transfer payment of compulsory education are the residents of the economically underdeveloped areas, but with the expansion of the scale of the special transfer payment, the share of the transfer payment enjoyed by the residents in the less developed areas does not rise, but decreases. The main expenditure items of special transfer payment of compulsory education are beneficial to the less developed areas, but the degree of benefit and the trend of change are different. The benefit distribution of transfer payment provided by families with financial difficulties is different because of the different household registration. The transfer payment based on the difference of teachers' level is conducive to the balanced development of compulsory education quality, but there is also a downward trend in the effect of the transfer payment on the quality of compulsory education. In order to further improve the compulsory education special transfer payment, we should integrate the compulsory education special transfer payment project, set up the compulsory education special transfer payment, where the fund is used for compulsory education, the local government should determine; The special transfer payment model of compulsory education is established, and the financial level, the demand of compulsory education, the degree of financial effort and other factors are measured by the index, so as to standardize the input responsibility of the higher government in the compulsory education and the allocation standard of the transfer payment. Increase the proportion of special transfer payment in compulsory education for teachers and other software investment, reduce the target of transfer payment projects; Through the performance evaluation of transfer payment, it restricts the use of special transfer payment funds for compulsory education by local governments.
【作者單位】： 浙江財經(jīng)大學(xué)財政與公共管理學(xué)院;
【基金】：教育部重大攻關(guān)課題“促進(jìn)經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變的地方財稅體制改革研究”(課題批準(zhǔn)號:12JZD032)的研究成果
【分類號】：G522.3
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本文編號：2372386