中央政府和地方政府的教育事权与支出责任

Education Authority and Expenditure Responsibility of Central and Local Governments

目前,我国中央政府和地方政府的公共教育支出状况基本反映了法律法规对于中央政府和地方政府教育事权的划分,但存在两个问题:一是受到外溢效应指导原则的单一影响,地方政府在学前、义务、高中、高等四级教育体制中承担了绝大部分责任;二是缺少对学前教育和高中教育阶段教育经费投入和保障机制的制度安排。此外,财政分权、财政自主性与地方政府的支出结构和效率存在着密切关系,对已有文献的综述表明,财政激励和政治激励会显著地降低公共教育等非经济性公共物品的供给效率。据此,提出以下建议:一是增加中央政府对教育产品和服务的支出比重;二是建立和完善各级政府教育事权和支出责任的制度框架;三是优化转移支付结构,适当向教育倾斜;四是改革地方政府考核机制和地方官员晋升标准。

At present,the public education expenditure of Chinese central and local governments basically reflects the authority partition on education between central and local governments in accordance with the law. But there are two problems remain: first,affected by the spillover effect,it is the local governments that take most of the responsibility in the four grades education system including preschool,obligation,high school and higher education. Second,the investment is not sufficient for preschool and high school learning and the institutional arrangement of a safeguard mechanism for that is needed.Besides,there are obvious relationship among decentralization on finance,fiscal autonomy and the expenditure structure and efficiency of local governments. Some literatures revealed that financial incentives and political incentives will significantly diminish the supply efficiency on non-economic public goods like public education. According to this,we suggest that,firstly,the central government spending on education products and services should be increased; Secondly,education authority and the structure of expenditure responsibility in all levels of governments should be established and improved. Thirdly,payment structure should be improved and transferred in favor of education; Finally,evaluation mechanism for local governments and the promotion criteria for local officials should be improved.