农村教育支出的财政转移支付效应研究——以浙江、江西为例

Fiscal Transfers Effect of Expenditures on Rural Education:Cases of Zhejiang and Jiangxi

通过对浙江和江西两省2005年相关数据的定量研究发现,县级教育支出都明显地受到地方财政实力的影响。财力性转移支付在两省都会正向影响县级财政对教育的支出,但上级指定用途的专项补助,在江西省干扰了县级政府的支出行为,使得它为了完成配套,或是完成上级指定的项目,不得不减少本级的教育投入,而在浙江却不会产生挤出效应。看来相对雄厚的地方财力会使得教育支出更有保障,而财力较弱地区更依赖上级的转移支付,只维持对教育的基本支出需求。在不改变当前干部考核机制的情况下,单纯靠转移支付并不能实现地区间公共服务的均等化。

A quantitative research based on the corresponding data from Zhejiang and Jiangxi Provinces in 2005, In which ,we argue that the expenditures on county - level education are influenced by local fiscal capacity significantly. The unconditional fiscal transfers （ cailixi zhuanyizhifu） both positive influence the county - level financing to education in the two provinces, but the conditional fiscal transfers （zhuanxiang zhuanyizhifu）perform differently, they disturb the countylevel government expenditure＇s behaviors in Jiangxi, where the government have to cut down the financial fund itself to education, in order to fulfill the appointed task form upper - level government, or to meet the matching need, but Zhejiang county governments cannot see such crowding out effect. These findings indicate that the comparative abundant local fiscal capacity can secure the education expenditures stronger, the comparative poverty regions depend more heavily on the fiscal transfers, just maintain the basic need for education expenditure. If the system of current cadre performance assessment can not be reformed, just dependent on the fiscal transfers will not realize the inter - regional equalization of public services in China.