中国地方政府公共教育财政支出结构影响因素实证分析——以陕西省为例

An Empirical Analysis of the Influence Factors of Public Education Expenditure Structure of Local Chinese Government:Taking Shaanxi Province as an Example

运用灰色关联分析法通过对陕西省2006-2011年义务教育公共预算事业经费支出结构影响因素与支出结构之间的关联度的实证分析,发现经济发展水平对义务教育事业经费支出结构的影响最明显,教育财政支出和财政分权程度对支出结构有明显影响,教职工工资福利支出和教育规模对支出结构存在一定的负面影响。因此,应当大力发展经济,不断提高财政性教育支出的比例;进一步优化财政支出的教育内部结构,提高公用经费占教育事业费、占财政教育支出的比重;加大教育财政监督力度,切实提高经费使用效益。

In this paper , the grey relation analysis method is used for the empirical analysis of correlation between expenditure structure influence factors and the expenditure structure based on Shaanxi Province 2006 - 2011 years of compulsory education funds. It found out economic development level affects expenditure structure of compulsory education funds obviously, fiscal expenditure and degree of fiscal decentralization in education has distinct influence on expenditure structure, the staff salary and welfare spending and scale of education have certain negative effects on expenditure structure. Therefore, we should vigorously develop the economy, improve the proportion of fiscal expenditure on education; we should further optimize education internal structure of fiscal expenditure, increase public funds for education expense and the proportion of fiscal expenditure on education ; we should strengthen the financial supervision to effectively improve the efficient use of education funds.