地方高等院校办学效率空间分布及其财税支持政策研究

Efficient Spatial Distribution of Local Colleges and Universities and Tax Supporting Policy

运用数据包络分析法(SBM模型)测算1999年-2012年中国地方高等院校的办学效率发现,我国省域间地方高等院校办学效率出现空间集聚格局,地区间办学效率差距有所缩小。同时,采用空间计量研究发现,地方政府高等教育投入努力程度、地方政府间财政竞争、财政分权变量对我国区域地方高等院校办学效率具有挤出效应,并且财政分权变量表现出负的空间外溢性特征;相反,财政转移支付规模的扩大有效地提高了我国区域地方高等院校办学效率并表现为正的空间外溢性特征。因此,可以通过加强高等教育经费使用管理与完善地方高等教育财政拨款模式等途径有效提高我国地方高等院校办学效率。

This paper uses data envelopment analysis （SBM model） to measure the efficiency of Chinese local colleges and universities from 1999 to 2012. On this basis, this paper found the efficiency of local colleges has spatial agglomeration pattern, and the gap between local colleges efficiency has been narrowed. At the same time, the results of space measurement show that local government investment effort to higher education, fiscal competition among local governments, fiscal decentralization could reduce the efficiency of regional local colleges, and affect the space efficiency negative spillover of local colleges~ on the contrary, financial transfer payments could enhance the efficiency of regional local colleges, and affect the space efficiency positive spillover of local colleges. Therefore, the govemment needs to strengthen the management of higher education funds use in local colleges and improve local higher education funding model to enhance the efficiency of regional local colleges.