摘要
本研究的目的在于实证分析我国地方政府教育财政支出行为的影响因素,使用31个省、自治区、直辖市2000-2004年的面板数据,用两个指标分别来度量公共教育支出,一个是各地区教育事业费支出占财政总支出的比例,另一个是各地区教育事业费支出占地区生产总值的比例,所考虑的影响因素包括经济发展水平、所有制结构、产业结构、人口因素、财政分权制度等。重要的研究发现包括:经济发展水平与公共教育支出之间存在着负相关关系;国有经济在经济总体中所占比重较大,就会削弱教育事业支出在财政支出中所占的比例;在其他条件相同的情况下,第一产业产值比重较大的地区,财政教育支出比例和公共教育投入比例都比较低;省以下财政体制对于教育支出占财政总支出的比例存在显著影响。
This paper studies empirically what factors influence spending behaviors of local governments on education in China using panel data for 31 provinces, autonomous regions, and municipality cities from 2000 to 2004. Two different measurements of spending behaviors of local governments on education are examined including the proportion of educational recurrent expenditures in the total fiscal expenditures of local governments and the ratio of educational recurrent expenditures to local gross domestic product. Factors of economic development, structure of economic ownership, structure of industry, population, and fiscal decentralization are analyzed. The major result of this study is that there exists negative correlation between economic development and local public spending on education. For provinces with larger state-owned sectors the proportion of educational recurrent expenditures in the total fiscal expenditures tends to be lower, and a higher proportion of the first industry in the local gross domestic product is connected with lower spending on education, when other conditions being the same. The factors of intraprovincial fiscal decentralization are also found to have significant impact.
出处
《北京大学学报（哲学社会科学版）》
CSSCI
北大核心
2008年第4期128-137,共10页
Journal of Peking University(Philosophy and Social Sciences)
关键词
公共教育支出
财政支出
财政分权
public expenditures on education
fiscal expenditures
fiscal decentralization
