财政分权是否影响了公共教育供给——基于理论模型与地级面板数据的研究

Relationship between Fiscal Decentralization and Public Education Provision:Theoretical Model and a Research on Prefectural Panel Data

1994年分税制改革在提升了中央财权的同时,却使地方政府事权负担加重。这种支出的财政分权可能使地方政府减少公共服务的供给,比如公共教育供给。文章首先分析了产生该现象的主要原因,然后构建理论模型,基于1996-2007年全国地级面板数据进行实证研究,结果证明财政分权确实减少了公共教育供给。文章进一步做了不同教育阶段和不同地区的对比。依据分析结果,文章对改进公共教育供给提出了财政体制方面的政策建议。

While the tax-sharing reform which occurred in 1994 raises the financial revenue of central government,it increases the expenditure of local governments.Such fiscal decentralization on expenditure may reduce the supply of public services of local governments,such as education spending.The paper analyzes the main reasons of this phenomenon,and then constructs a theoretical model to confirm the negative effect of fiscal decentralization on public education provision based on the prefectural-level panel data from 1996 to 2007.Then it compares public education provision in different education periods and regions.According to the results,it gives policy proposals on how to improve the supply of public education from the angle of public financial system.