摘要
在配套性财政资助的公式设计中,如何测算配套率是一个十分关键的技术性问题。本文基于Feldstein(1975)所提出的方法,并利用相关县级数据,就中国小学配套性财政资助中的最优配套率进行了测算。本文发现为实现中西部地区小学教育完全的财富中立,高层级政府不仅要为不同的县级地方设定不同水平的配套率,而且还要以一个较高的配套率平均水平,对数量众多的县级地方施以配套性教育财政资助。面对巨大的资助投入需要,高层级政府一方面应继续加强对地方义务教育的财政资助力度,另一方面还应考虑对当前义务教育财政资助体系实施变革,并在未来配套性义务教育财政资助的规划与设计中采取一些有针对性的策略。
How to estimate matching rate is an important technical question for formula design of matching grant. Based on the approach developed by Feldstein （ 1975 ） , the paper estimates the optimal matching rate of matching grant for primary education in China by using relevant county - level data. It is found that in order to realize the full wealth neutrality of primary education, China＇ s high - level governments should not only design different matching rates for different county - level regions, but also implement educational matching grant at a high matching rate on average for a large number of county - level regions in west - central China. Therefore, while putting more resources into fiscal transfers of compulsory education, China＇ s high - level governments should make deeper reform on current fiscal grants system and employ some relevant strategies in the planning and design of China＇ s matching grant for compulsory education in the future.
出处
《全球教育展望》
CSSCI
北大核心
2011年第7期74-82,共9页
Global Education
基金
国家社会科学基金教育青年课题“县级地方政府义务教育财政支出行为的实证研究”(项目编号为CFA100125)
江苏高校哲学社会科学重点研究基地重大项目“构建江苏省县级地方义务教育成本指标体系的理论与方法”(项目编号为2010JDXM006)
关键词
配套性财政资助
配套率
小学教育
财富中立
matching grants
matching rate
primary education
wealth neutrality
