区县基础教育财政的充足和公平初探——以北京市为个案

An Exploration on the Adequacy and Equity of Basic Educational Finance in China——The Case of Bei Jing

教育财政一般要遵循充足、公平以及中立的原则。在中国,区县一级财政是影响基础教育财政充足和公平的主要因素。本文试图以北京市为个案,以区县为单位,使用统计数据从财政充足、公平、中立的视角来分析探讨基础教育的财政分配情况。研究发现基础教育财政体制并不遵循财政中立的原则,当区县财政紧张时,容易压缩教育财政支出比率;当教育支出总量水平较低时,容易压缩公用部分经费支出;并且区县财政的安排还表现出渐进主义的特点。

In general, education finance should follow the principles of adequacy, equity and neutrality. In China, county-level finance is the dominant factor affecting on the adequacy and equity of the basic education finance. This paper attempts to analyze the county-level fiscal system of basic education in the case of Beijing, based on the data from the governments, and finds that the fiscal system of basic education does not follow the neutrality principle. Educational expenditures are reduced when the county finance is tight, especially public expenditure. Furthermore, the fiscal system of the county-level has a trait of gradualism.