我国基础教育财政公平与财政中性的定量测度

Quantitative Measurement of the Financial Fair and Fiscal Neutrality of State Basic Education

本文利用2002-2009年我国31个省份的基础教育数据，从财政公平与财政中性两个角度实证分析我国基础教育的财政资源配置。由于财政经费投入的不稳定性和不持续性，我国经济发展弱势省份的教育资源配置改善的困难较多。从教育的财政中性来看，我国普通小学教育经费受当地财政收入差异的影响最小，普通初中的教育经费受当地财政收入差异的影响最大。越是经济落后地区，教育经费支出受当地财政收入等经济状况影响越大。

Using 2002-2009 basic education data in 31 provinces of China, this study empirically analysis the financial resources allocation of China＇s basic edu- cation through fiscal equity and fiscal neutral. According to the calculations of the range, the restrictive range, discrimination factor and the Malone index, we found that the absolute gaps of basic education finance among various provinces are gradually expanding; the relative gaps have a rise{all curve process. Due to the instability and inconsistency of fiscal input, there are more problemes in the process of improving the educational resources allocation in those economic development disadvantaged provinces. Seeing from fiscal neutrality, the educational funds of average primary schools are under the minimum influences of the gap of local fiscal dispari- ty, while the average junior high schools are just the opposite. The more backward the area is, the more influence the local educational funds will undertake.