【作者】 陈昕；

【导师】 史建民；

【作者基本信息】 山东农业大学 ， 农业经济管理， 2013， 博士

【摘要】 20世纪80年代以来，我国义务教育事业和经费投入经历了较快发展，与此同时，义务教育财政体制的改革也不断地深入与完善，基本确立了较合理的义务教育财政的制度框架。但尽管如此，当前义务教育财政还面临着一系列的问题。农村的义务教育仍然处于较低的水平，义务教育质量还不高，体制还不够完善，投入不足，地区间、城乡间的差距仍然较大。尤其是城乡之间在教育经费投入、基础设施条件、师资力量、教育机会等方面都存在明显差异。这种城乡教育发展的不均衡会带来种种不利的后果。我国理论界对义务教育不均衡的表现、原因等进行了多方面探讨,普遍认为财政分权体制不合理是造成这种差异的根源，财政体制没有明确划分各级政府对义务教育的承担责任，特别是中央政府和省级政府对于义务教育的负担责任和负担方式还有待完善和加强。如何完善财政分权体制，促进义务教育均衡发展，最终推动教育公平的实现，这是本文研究的切入点。本文首先界定义务教育公共产品的内涵特性；运用制度经济学分析方法系统考察我国财政体制和义务教育财政的变迁特征；运用面板数据（Panel Data）模型、DEA-Malmquist指数法、随机前沿分析（SFA）等方法实证分析财政分权程度及与城乡义务教育均衡度之间的关系；在实证分析基础上，结合对国外义务教育均衡发展经验的借鉴剖析我国财政体制如何改革以推进义务教育均衡发展。主要研究内容如下：1.财政分权理论是本文的理论基础。本文总结评述了财政分权理论的发展，并进一步从义务教育的财政投资主体、转移支付制度、支出效率评价等方面评述了国内外义务教育财政体制的研究现状。今后将教育与经济问题结合起来，研究如何更好地配置义务教育资源，实现各级政府间义务教育合理分权，缩小城乡义务教育的差距，从而实现教育财政分权制度的改革和创新，将是理论界必须着力正视和解决的首要课题。2.对义务教育公共产品属性的界定是本文的逻辑起点。公共产品属性不同，作为公共产品提供者的政府的责任就不同。本文认为，在我国现阶段，城乡义务教育的公共产品性质应该分别来界定，城市义务教育可以界定为准公共产品，其筹资模式和渠道可以多元化；农村义务教育界定为纯公共产品，由政府集中提供资金，而且在不同地区中央、省、市县各级政府的投资责任应当不同。由此在一段时期内集中财力和资源优先发展农村义务教育，使之逐渐缩小与城市义务教育的差距。3.通过对中国财政体制集权与分权关系变迁轨迹的分析，我们发现，我国的财政体制变迁是政府主导下的强制性和渐进性的变迁，义务教育的发展演变与经济体制、财政体制的变迁是同步的。由于制度变迁的路径依赖性，现行分税制财政体制保留了许多旧体制的痕迹，始终在旧体制的框架内低效率运行。我国目前的财政分权被称为“中国式分权”。中国式财政分权始终在“集权—分权—集权”的怪圈中轮回，始终寻找着适合中国国情的集权与分权关系的最佳契合点。义务教育财政体制也在这个体制框架内不断进行着调整。政府的意愿和能力始终左右着义务教育财政体制变迁的方向。财政体制变迁的路径依赖性特征，不可避免地增加了制度创新的成本。路径依赖阻碍了制度的创新，因此必须深化改革处理好政府间的财政关系。分权改革后中央政府不恰当地退出，将教育支出责任更多地下放给基层政府，而对于各级政府对义务教育的职责权限又没有合理地划分，导致基层政府财政负担沉重，资金匮乏，对义务教育的供给严重不足，农村的教育资源、教育条件与城市相比依然差距较大。农村义务教育出现“政府缺位--财政缺位”状态。因此，要促进城乡义务教育均衡发展，要合理划分政府权责，使得在农村义务教育领域政府职能归位，财政要承担起主要的支出责任。4.实证分析是本文的关键内容。实证研究表明财政分权对城乡义务教育均衡有较显著影响。在第4章本文设计并计算了1995-2010年间的财政分权度指标和义务教育均衡度指标，包括中央财政与省级财政的指标值和30个省市区的各年度指标值；首先，通过面板数据（Panel Data）回归分析发现，财政分权度在中央和省级政府之间的划分较省以下规范，与城乡义务教育均衡的关系也较理想。而分省来看，财政分权则与城乡义务教育均衡呈反向变化。省内财政分权对义务教育均衡的影响更加直接和明显。由此得出结论，从目前来看，省内分权度是否合理直接影响城乡义务教育是否均衡，农村义务教育的发展是否有足够的财政支持主要依赖于省以下的财政分权是否规范。其次，运用DEA-Malmquist指数法进行了时间序列的绩效分析，将各年的财政分权度指标和义务教育均衡指数值代入模型，分析在哪些年度二者关系最为协调，中央-省之间如何进行分权才能更好地促进义务教育的均衡；采用随机前沿分析（SFA）方法，运用R软件进行省际数据的处理及空间计量分析，将我国30省区的财政分权绩效状况描绘在地图上进行了比较分析，归纳总结出义务教育分权绩效高、中、低三类地区，并据此提出政策建议。5.借鉴发达国家和发展中国家关于义务教育的基本政策和经验，本文认为应加强农村基础教育的投入力度，提高投资层次；拓宽义务教育经费筹资途径，实现经费来源多元化；保障农村教师工资发放，实行中央和省级财政直接负担不同级别贫困县教师工资的政策；处理好均衡和差距的关系，实现城乡义务教育的有差别的、动态的均衡发展体系；健全法制，以立法保障教育投资和教育经费的合理负担与分配。6.围绕创新财政分权体制促进城乡义务教育均衡发展的研究目标提出了政策建议。①对财政分权进行制度创新，解决基层政府的财政困难问题，设计合理有效的激励机制；合理界定政府间财权与事权划分，解决中央财政“缺位”问题；重构地方政府间财政关系，优化政府财政级次；构建规范的政府间教育财政转移支付制度。②创新公共预算制度，解决监督与约束问题；建立独立公开的义务教育绩效预算，实现教育经费“硬”约束。③建立健全科学的教育支出政府绩效评价体系，建立义务教育均衡发展的评估制度，完善监督、审计、激励机制。更多还原

【Abstract】 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.更多还原