财政分权的制度约束对区域教育经费投入影响的实证分析

A Positive Analysis of the Influence of Fiscal Decentralization Institutional Constraints on the Regional Educational Funds Investment

自1994年分税制实施以来,我国财政分权形成了相对稳定的制度,并对教育经费投入形成了制度约束。实证调研表明,这种制度约束并没有缩小区域间教育投入的差距,反而加剧了区域间的不均衡发展。因此,我国应完善中央与省级政府分担比例体制,建立生均教育经费指数和生均公用经费比重监测机制,成立义务教育专项基金,逐步消除区域间教育投入的不均衡格局。

The fiscal decentralization of our country has become a relatively stable system since the system of tax allocation was implemented in 1994. It＇s restraining the system of the input in education. The positive study shows that this institutional constraint has aggravated the unbalanced development instead of narrowing the disparity of the educational investment among different areas. In view of this, we must improve the system of central authorities and provincial governments sharing the fund proportion and set up the monitor mechanism on the average education funds index by students and average public funds proportion by students, and establish the special fund of compulsory education, so that the unbalanced pattern of the educational investment among the areas will be gradually disoelled.