论国家助学贷款补贴的教育资助效应

The Aid Effect of Government-subsidized Student Loan’s Subsidies

国家助学贷款现有贴息、代偿、利率补贴、风险补偿金、税前扣除、免征营业税等六种补贴形式,根据补贴方式的不同,它们可分为显性直接补贴、隐性直接补贴和显性间接补贴、隐性间接补贴四种类型。其中,显性直接补贴可以使更多的学生得到资助,并减轻其还贷负担,资助效果最理想;而隐性直接补贴和间接补贴的资助效果欠佳,前者会使受助学生减少,增加学生贷款成本,后者会导致贷款机构的"停贷"和机会主义行为。因此,政府应允许助学贷款利率浮动,再将间接补贴转化为贴息,以改善教育资助效应,促进教育公平。

The GSSL （government-subsidized student loan）currently has six kinds of subsidies： fiscal interest discounts, commutation, hidden subsidies, risk compensatory special funds, pre-tax deduction, turnover tax-free. According to the subsidy form, they could be divided into explicit direct-subsidy, hidden directsubsidy and explicit indirect-subsidy, hidden indirect-subsidy. Among them, explicit direct-subsidy could help more students and ease their payment burden. While hidden direct-subsidy and indirect subsidy＇s effect is worse, the former could lead to the reducing of loan＇s coverage and rising of loan cost, the latter could lead to loan provider＇s refusal and opportunistic behavior. So the government should allow GSSL＇s interest to float, then turn indirect subsidies into fiscal interest discount to improve the financial aid effect and fairness of education.