本文關(guān)鍵詞：財(cái)政分權(quán)視角的我國(guó)城鄉(xiāng)義務(wù)教育均衡研究，由筆耕文化傳播整理發(fā)布。

        20世紀(jì)80年代以來，我國(guó)義務(wù)教育事業(yè)和經(jīng)費(fèi)投入經(jīng)歷了較快發(fā)展，與此同時(shí)，義務(wù)教育財(cái)政體制的改革也不斷地深入與完善，基本確立了較合理的義務(wù)教育財(cái)政的制度框架。但盡管如此，當(dāng)前義務(wù)教育財(cái)政還面臨著一系列的問題。農(nóng)村的義務(wù)教育仍然處于較低的水平，義務(wù)教育質(zhì)量還不高，體制還不夠完善，投入不足，地區(qū)間、城鄉(xiāng)間的差距仍然較大。尤其是城鄉(xiāng)之間在教育經(jīng)費(fèi)投入、基礎(chǔ)設(shè)施條件、師資力量、教育機(jī)會(huì)等方面都存在明顯差異。這種城鄉(xiāng)教育發(fā)展的不均衡會(huì)帶來種種不利的后果。我國(guó)理論界對(duì)義務(wù)教育不均衡的表現(xiàn)、原因等進(jìn)行了多方面探討,普遍認(rèn)為財(cái)政分權(quán)體制不合理是造成這種差異的根源，財(cái)政體制沒有明確劃分各級(jí)政府對(duì)義務(wù)教育的承擔(dān)責(zé)任，，特別是中央政府和省級(jí)政府對(duì)于義務(wù)教育的負(fù)擔(dān)責(zé)任和負(fù)擔(dān)方式還有待完善和加強(qiáng)。如何完善財(cái)政分權(quán)體制，促進(jìn)義務(wù)教育均衡發(fā)展，最終推動(dòng)教育公平的實(shí)現(xiàn)，這是本文研究的切入點(diǎn)。本文首先界定義務(wù)教育公共產(chǎn)品的內(nèi)涵特性；運(yùn)用制度經(jīng)濟(jì)學(xué)分析方法系統(tǒng)考察我國(guó)財(cái)政體制和義務(wù)教育財(cái)政的變遷特征；運(yùn)用面板數(shù)據(jù)（Panel Data）模型、DEA-Malmquist指數(shù)法、隨機(jī)前沿分析（SFA）等方法實(shí)證分析財(cái)政分權(quán)程度及與城鄉(xiāng)義務(wù)教育均衡度之間的關(guān)系；在實(shí)證分析基礎(chǔ)上，結(jié)合對(duì)國(guó)外義務(wù)教育均衡發(fā)展經(jīng)驗(yàn)的借鑒剖析我國(guó)財(cái)政體制如何改革以推進(jìn)義務(wù)教育均衡發(fā)展。主要研究?jī)?nèi)容如下：1.財(cái)政分權(quán)理論是本文的理論基礎(chǔ)。本文總結(jié)評(píng)述了財(cái)政分權(quán)理論的發(fā)展，并進(jìn)一步從義務(wù)教育的財(cái)政投資主體、轉(zhuǎn)移支付制度、支出效率評(píng)價(jià)等方面評(píng)述了國(guó)內(nèi)外義務(wù)教育財(cái)政體制的研究現(xiàn)狀。今后將教育與經(jīng)濟(jì)問題結(jié)合起來，研究如何更好地配置義務(wù)教育資源，實(shí)現(xiàn)各級(jí)政府間義務(wù)教育合理分權(quán)，縮小城鄉(xiāng)義務(wù)教育的差距，從而實(shí)現(xiàn)教育財(cái)政分權(quán)制度的改革和創(chuàng)新，將是理論界必須著力正視和解決的首要課題。2.對(duì)義務(wù)教育公共產(chǎn)品屬性的界定是本文的邏輯起點(diǎn)。公共產(chǎn)品屬性不同，作為公共產(chǎn)品提供者的政府的責(zé)任就不同。本文認(rèn)為，在我國(guó)現(xiàn)階段，城鄉(xiāng)義務(wù)教育的公共產(chǎn)品性質(zhì)應(yīng)該分別來界定，城市義務(wù)教育可以界定為準(zhǔn)公共產(chǎn)品，其籌資模式和渠道可以多元化；農(nóng)村義務(wù)教育界定為純公共產(chǎn)品，由政府集中提供資金，而且在不同地區(qū)中央、省、市縣各級(jí)政府的投資責(zé)任應(yīng)當(dāng)不同。由此在一段時(shí)期內(nèi)集中財(cái)力和資源優(yōu)先發(fā)展農(nóng)村義務(wù)教育，使之逐漸縮小與城市義務(wù)教育的差距。3.通過對(duì)中國(guó)財(cái)政體制集權(quán)與分權(quán)關(guān)系變遷軌跡的分析，我們發(fā)現(xiàn)，我國(guó)的財(cái)政體制變遷是政府主導(dǎo)下的強(qiáng)制性和漸進(jìn)性的變遷，義務(wù)教育的發(fā)展演變與經(jīng)濟(jì)體制、財(cái)政體制的變遷是同步的。由于制度變遷的路徑依賴性，現(xiàn)行分稅制財(cái)政體制保留了許多舊體制的痕跡，始終在舊體制的框架內(nèi)低效率運(yùn)行。我國(guó)目前的財(cái)政分權(quán)被稱為“中國(guó)式分權(quán)”。中國(guó)式財(cái)政分權(quán)始終在“集權(quán)—分權(quán)—集權(quán)”的怪圈中輪回，始終尋找著適合中國(guó)國(guó)情的集權(quán)與分權(quán)關(guān)系的最佳契合點(diǎn)。義務(wù)教育財(cái)政體制也在這個(gè)體制框架內(nèi)不斷進(jìn)行著調(diào)整。政府的意愿和能力始終左右著義務(wù)教育財(cái)政體制變遷的方向。財(cái)政體制變遷的路徑依賴性特征，不可避免地增加了制度創(chuàng)新的成本。路徑依賴阻礙了制度的創(chuàng)新，因此必須深化改革處理好政府間的財(cái)政關(guān)系。分權(quán)改革后中央政府不恰當(dāng)?shù)赝顺�，將教育支出�?zé)任更多地下放給基層政府，而對(duì)于各級(jí)政府對(duì)義務(wù)教育的職責(zé)權(quán)限又沒有合理地劃分，導(dǎo)致基層政府財(cái)政負(fù)擔(dān)沉重，資金匱乏，對(duì)義務(wù)教育的供給嚴(yán)重不足，農(nóng)村的教育資源、教育條件與城市相比依然差距較大。農(nóng)村義務(wù)教育出現(xiàn)“政府缺位--財(cái)政缺位”狀態(tài)。因此，要促進(jìn)城鄉(xiāng)義務(wù)教育均衡發(fā)展，要合理劃分政府權(quán)責(zé)，使得在農(nóng)村義務(wù)教育領(lǐng)域政府職能歸位，財(cái)政要承擔(dān)起主要的支出責(zé)任。4.實(shí)證分析是本文的關(guān)鍵內(nèi)容。實(shí)證研究表明財(cái)政分權(quán)對(duì)城鄉(xiāng)義務(wù)教育均衡有較顯著影響。在第4章本文設(shè)計(jì)并計(jì)算了1995-2010年間的財(cái)政分權(quán)度指標(biāo)和義務(wù)教育均衡度指標(biāo)，包括中央財(cái)政與省級(jí)財(cái)政的指標(biāo)值和30個(gè)省市區(qū)的各年度指標(biāo)值；首先，通過面板數(shù)據(jù)（Panel Data）回歸分析發(fā)現(xiàn)，財(cái)政分權(quán)度在中央和省級(jí)政府之間的劃分較省以下規(guī)范，與城鄉(xiāng)義務(wù)教育均衡的關(guān)系也較理想。而分省來看，財(cái)政分權(quán)則與城鄉(xiāng)義務(wù)教育均衡呈反向變化。省內(nèi)財(cái)政分權(quán)對(duì)義務(wù)教育均衡的影響更加直接和明顯。由此得出結(jié)論，從目前來看，省內(nèi)分權(quán)度是否合理直接影響城鄉(xiāng)義務(wù)教育是否均衡，農(nóng)村義務(wù)教育的發(fā)展是否有足夠的財(cái)政支持主要依賴于省以下的財(cái)政分權(quán)是否規(guī)范。其次，運(yùn)用DEA-Malmquist指數(shù)法進(jìn)行了時(shí)間序列的績(jī)效分析，將各年的財(cái)政分權(quán)度指標(biāo)和義務(wù)教育均衡指數(shù)值代入模型，分析在哪些年度二者關(guān)系最為協(xié)調(diào)，中央-省之間如何進(jìn)行分權(quán)才能更好地促進(jìn)義務(wù)教育的均衡；采用隨機(jī)前沿分析（SFA）方法，運(yùn)用R軟件進(jìn)行省際數(shù)據(jù)的處理及空間計(jì)量分析，將我國(guó)30省區(qū)的財(cái)政分權(quán)績(jī)效狀況描繪在地圖上進(jìn)行了比較分析，歸納總結(jié)出義務(wù)教育分權(quán)績(jī)效高、中、低三類地區(qū)，并據(jù)此提出政策建議。5.借鑒發(fā)達(dá)國(guó)家和發(fā)展中國(guó)家關(guān)于義務(wù)教育的基本政策和經(jīng)驗(yàn)，本文認(rèn)為應(yīng)加強(qiáng)農(nóng)村基礎(chǔ)教育的投入力度，提高投資層次；拓寬義務(wù)教育經(jīng)費(fèi)籌資途徑，實(shí)現(xiàn)經(jīng)費(fèi)來源多元化；保障農(nóng)村教師工資發(fā)放，實(shí)行中央和省級(jí)財(cái)政直接負(fù)擔(dān)不同級(jí)別貧困縣教師工資的政策；處理好均衡和差距的關(guān)系，實(shí)現(xiàn)城鄉(xiāng)義務(wù)教育的有差別的、動(dòng)態(tài)的均衡發(fā)展體系；健全法制，以立法保障教育投資和教育經(jīng)費(fèi)的合理負(fù)擔(dān)與分配。6.圍繞創(chuàng)新財(cái)政分權(quán)體制促進(jìn)城鄉(xiāng)義務(wù)教育均衡發(fā)展的研究目標(biāo)提出了政策建議。①對(duì)財(cái)政分權(quán)進(jìn)行制度創(chuàng)新，解決基層政府的財(cái)政困難問題，設(shè)計(jì)合理有效的激勵(lì)機(jī)制；合理界定政府間財(cái)權(quán)與事權(quán)劃分，解決中央財(cái)政“缺位”問題；重構(gòu)地方政府間財(cái)政關(guān)系，優(yōu)化政府財(cái)政級(jí)次；構(gòu)建規(guī)范的政府間教育財(cái)政轉(zhuǎn)移支付制度。②創(chuàng)新公共預(yù)算制度，解決監(jiān)督與約束問題；建立獨(dú)立公開的義務(wù)教育績(jī)效預(yù)算，實(shí)現(xiàn)教育經(jīng)費(fèi)“硬”約束。③建立健全科學(xué)的教育支出政府績(jī)效評(píng)價(jià)體系，建立義務(wù)教育均衡發(fā)展的評(píng)估制度，完善監(jiān)督、審計(jì)、激勵(lì)機(jī)制。

    Since the1980s, Chinese compulsory education and its funding have developed rapidly.Meanwhile, the reform of the finance framework of compulsory education is also beingdeepen and improved continuously, and we have established a more reasonable institutionalfinance framework of compulsory education. However, there’re a series of problems ofcurrent compulsory education finance for us to face. In the rural area, there’re still problemsof compulsory education with a lower level, poor quality, imperfect systems, inadequateinvestments, increasingly widened gap between the urban and rural areas. Especially, there isobvious difference in such aspects as financial investments, infrastructure conditions, facultyand education opportunities. The unbalanced development of the urban-rural education willeventually lead to adverse consequences. After discussions from aspects of facts and reasonsfor the unbalance among Chinese theoretical circle, people generally believe that theunreasonable fiscal decentralization system is the cause for such disparity. Under the system,there’s no clear division of governments’ responsibility at all levels for compulsory education.As regard to how to divide and how to shoulder the responsibility between the central andprovincial governments, we still endeavour to improve. In this paper, the author aims to putforward proper ways to perfect the fiscal decentralization system, promote the balanceddevelopment of compulsory education, and ultimately to propel the realization of educationequality. At the beginning, the author defines the connotation features of public goods of thecompulsory education, systematically studies the change traits of Chinese financial systemand compulsory education by analysis means of Institutional economics, then empiricallyanalyzes relationship between degrees of fiscal decentralization and the urban-ruralcompulsory education balance with econometric tools of regression analysis, panal dataanalysis, DEA-Malmquist index and Stochastic Frontier Analysis. Lastly, the author uses thesuccessful experiences in foreign balanced compulsory education as a reference to study howto reform the financial system in China to promote balanced education development. Detailsare as follows:1. The paper will be written on the basis of fiscal decentralization theory. In it, the authorformulated the stages of the theory development and evaluated the research status of compulsory education fiscal framework at home and abroad from aspects of the investmentsources, transfer payment system, equality and efficiency of fiscal expenditure. In future, wemust consider the education and economy together to research how to allocate resources ofcompulsory education more efficently, how to reasonably decentralize the governments’responsibility, how to narrow the urban-rural gap to realize the reform and innovation offiscal decentralization, which will be the primary project to face.2. This paper is based on the attributes of public goods compulsory education. It’s knownthat different public products are provided by governments at all levels with differentresponsibility. The author argues that, in present China the nature of compulsory educationpublic goods in urban-rural areas should be defined respectively. The urban compulsoryeducation can be defined as quasi-public good swith diversified financing modes and channels.Whereas, the rural compulsory education should be the pure public goods with funds providedby govenments and in different areas, and there’s different investment liability forgovernments at the level of provinces, cities and counties. If we give priority to the ruralcompulsory education with the concentrated wealth and resources, the gap will be graduallyclosed.3. After keeping the track of the Chinese financial system from the stage of centralizationto decentralization, we find the transition is domonated by governments, mandatory andgradual, synchronized with the evolution of compulsory education. Due to the dependence ofinstitutional transition, the current financial system of tax-distribution has kept most of the oldone and operated with low efficiency within the old framework, undoubtedly adding the costand obstacle of institutional innovation.Thus, our current fiscal decentralization is known asthe "Chinese style decentralization", which is trapped in the vicious cycle of decentralization-centralization-reincarnation". For this, we’ve always sought the proper ally betweencentralization and decentralization. The financial system of Chinese compulsory educationwithin the framework is still adjusted. However, the government’s willingness and abilityalways direct changes of compulsory education financial system. The central governmentimproperly delegates the education spending to grassroots governments without clear divisionof duty and authority for the lower governments, which results in grass-roots government’sincreased financial burden, lack of funds, serious shortage of supply for the compulsory education. And the rural compulsory education stays at the state of the absence of government,lack of fiscal support. Compared with the urban’s education, there is a large gap in ruraleducation resources and conditions. Therefore, we should clearly divide governments’ dutyand responsibility, properly shoulder the major spending responsibility to promote thebalanced development of rural compulsory education.4. Empirical analysis is the body of this paper. The empirical sdudies have shown thatfiscal decentralization have a significant influence on balancing the urban-rural compulsoryeducation. In Chapter4, the author designs and calculates the1995-2010fiscaldecentralization degree index and the compulsory education balanced degree index,including the central government and provincial financial indexes, with30provinces’ annualindexes. First of all, panel data regression analysis revealed that the degree of fiscaldecentralization between the central and provincial governments are more regular than lowergovernments’, and also related positively with urban-rural compulsory education balancing.Provincially, fiscal decentralization and urban-rural compulsory education balancing arerelated negatively, namely the higher the provincial fiscal decentralization degree is, the moreimbalanced the urban-rural compulsory education becomes. We can conclude that financialsupport for rural compulsory education mainly relies on the standard fiscal decentralization oflower city and county governments.Secondly, the performance analysis through DEA model and Malmquist Index haveshown that in which year the ralationship was the most coordinated between the two,and howto carry out the separation of powers between the central-province in order to better promotebalanced compulsory education; Using Stochastic Frontier Analysis (SFA) and the R softwareto do the inter-provincial data processing and spatial econometric analysis, and depicted onthe map the fiscal Decentralization performance of the30provinces and autonomous regionsto do a comparative analysis, and summarized high, medium and low regions of compulsoryeducation decentralization performance, which make policy recommendations accordingly.5. Drawing lessons from the major policy and experience of compulsory education indeveloped and other developing countries, the author argues that we should increase input inrural elementary education, widen the compulsory education funds collecting channels anddiversify the sources, guarantee rural teachers’ salary with a policy of central and provincial government directly responsible for teachers’ salaries in poverty-striken areas, handle therelationship between the balance and gap with the establishment of dynamic balance systemof urban-rural compulsory education, perfect the legal system to guarantee the reasonabledistribution of education investment and education spending.6. This paper is based on the fiscal decentralization system innovation and aims to giveadvice on the promotion of balancing urban-rural compulsory education. Firstly, we shouldinnovate the fiscal decentralization system and set an effective incentive mechanism toreasonably define of fiscal and responsibility division between governments, solving theproblem of "absence" of the central finance; refactor fiscal relations between localgovernments and optimize the government finance classes; build education fiscal transferpayment. Secondly, we should innovate the public budget system to guarantee the supervisionand restriction and establish an independent public performance budgeting system ofcompulsory education, to assure mandatory constraints education funds. Thirdly, we shouldestablish a reasonable government performance appraisal system for education expenditure,the evaluation system of balanced compulsory education and improve the system ofsupervision, auditing, incentive mechanism.

財(cái)政分權(quán)視角的我國(guó)城鄉(xiāng)義務(wù)教育均衡研究

目錄5-7摘要7-10Abstract10-131 導(dǎo)論14-40    1.1 問題的提出14-20    1.2 國(guó)內(nèi)外研究述評(píng)20-34    1.3 論文結(jié)構(gòu)體系34-36    1.4 研究方法36-38    1.5 創(chuàng)新成果和不足之處38-402 相關(guān)概念和理論的界定與闡釋40-53    2.1 義務(wù)教育與公共產(chǎn)品40-48    2.2 公共產(chǎn)品與財(cái)政投入48-50    2.3 財(cái)政投入與義務(wù)教育均衡50-51    2.4 本章小結(jié)51-533 中國(guó)式財(cái)政分權(quán)與城鄉(xiāng)義務(wù)教育非均衡—制度變遷分析53-73    3.1 中國(guó)式財(cái)政分權(quán)的形成軌跡與特征53-64    3.2 中國(guó)式分權(quán)下義務(wù)教育的制度變遷與非均衡的形成64-71    3.3 本章小結(jié)71-734 中國(guó)式分權(quán)下城鄉(xiāng)義務(wù)教育非均衡狀況實(shí)證分析與評(píng)價(jià)73-107    4.1 城鄉(xiāng)義務(wù)教育均衡指數(shù)的設(shè)計(jì)及評(píng)價(jià)73-80    4.2 中國(guó)式財(cái)政分權(quán)與城鄉(xiāng)義務(wù)教育非均衡—基于面板數(shù)據(jù)的考察80-92    4.3 中國(guó)式財(cái)政分權(quán)與城鄉(xiāng)義務(wù)教育非均衡—基于 DEA-Malmquist 指數(shù)的績(jī)效測(cè)度92-106    4.4 本章小結(jié)106-1075 國(guó)外義務(wù)教育均衡發(fā)展的政策實(shí)踐及啟示107-118    5.1 國(guó)外義務(wù)教育財(cái)政體制與投資模式107-110    5.2 國(guó)外義務(wù)教育籌資模式110-112    5.3 國(guó)外義務(wù)教育財(cái)政轉(zhuǎn)移支付制度比較112-114    5.4 各國(guó)保障義務(wù)教育均衡發(fā)展的特別財(cái)政支持制度114-116    5.5 對(duì)中國(guó)義務(wù)教育均衡發(fā)展的啟示116-1186 均衡發(fā)展義務(wù)教育的制度創(chuàng)新及相關(guān)制度安排118-145    6.1 財(cái)政分權(quán)的制度創(chuàng)新118-138    6.2 均衡發(fā)展義務(wù)教育的相關(guān)制度安排138-1457 全文總結(jié)與研究展望145-149    7.1 研究結(jié)論145-147    7.2 研究展望147-149參考文獻(xiàn)149-163致謝163-164攻讀學(xué)位期間取得的成果164

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