地区间农村小学教育均等化的财政转移支付模型——基于财力和财政需求的视角

Financial Transfer Payment Model to Promote the Equalization of Rural Primary Education——Based on Financial Resources and Financial Needs

本文根据公平与效率的原则,利用河北省2007年的相关数据,从财政能力和财政需求的角度,分析形成地区间小学教育差异的若干因素,构建了财力能够承受的农村小学教育投入模型和农村小学标准教育支出模型,并据此设计农村小学教育的一般性转移支付模型和激励性转移支付模型,以促进地区间农村小学教育均等化的实现。

Based on the principle of fairness and efficiency, using the data of Hebei province in 2007, from the point of financial capacity and the financial needs, the authors analyzed some factors that caused the differences between regions in primary education, and structured investment and the standard expenditure models of rural elementary education which financial resources could withstand, and designed general and incentive transfer payment models of rural primary education in order to promote equalization of rural elementary education between regions.