摘要
本文基于政府层级改革对县级公共教育支出的作用机制,利用全国25个省(自治区)的县级面板数据,借助"倍差法"从实证角度研究了"省直管县"财政体制改革和"强县扩权"改革对县域人均公共教育支出的影响。研究结果表明,单一省直管县改革能显著促进县域人均公共教育支出的增加,而单一强县扩权改革和同时实施两项政府层级改革却都会显著减少县域人均公共教育支出。研究还表明,"省直管县"改革对特定县域公共教育支出的最终影响还取决于该试点县(市)所属省份的财力水平以及其是否同时实施了"强县扩权"改革。
Based on the mechanism that Government - Hierarchy Reform affects county government' s education expenditure, this paper studies the effects of two reforms, i.e. the "County Directly Administrated by Province "Fiscal Reform (cDAPFR) and the "Devolution of Powers? to County" Reform (DPCR) , on county' s public education expenditure, by using county - level panel data of China' s 25 provinces and autonomous regions and employing the difference - in - differences (DID) estimation method. The conclusion indicates that only imple- menting the CDAPFR significantly increases the pilot county governments' education expenditure per capita, while only implementing the DPCR and implementing the two reforms simultaneously both significantly decrease pilot county governments' education expenditure per capita. Moreover, our research indicates that the ultimate effect of the CDAPFR crucially depends on the fiscal resources of the reformed province government and whether implementing the DPCR simultaneously.
出处
《金融研究》
CSSCI
北大核心
2014年第8期80-100,共21页
Journal of Financial Research
基金
教育部人文社会科学重点研究基地重大项目"促进社会主义新农村建设的财政政策研究"(项目编号:06JJD790033)
中国人民大学研究生科学研究基金项目(项目编号:13XNH002)资助
关键词
省直管县
强县扩权
公共教育
County directly administrated by province, Devolution of powers to county, Public education expenditure