省级统筹体制下义务教育经费支出的差异分析——以广东省为例

An Analysis of the Difference of Compulsory Education Expense within the Same Province under the Overall-planning System at Provincial Level——Taking Guangdong Province as an Example

省级统筹体制作为促进义务教育财政公平的制度安排,对义务教育公平而言,意义重在。通过对2003—2013年广东省21个地级市义务教育经费支出差异变化的分析发现,省级统筹体制对缩小省内义务教育经费差距,尤其是缩小省内义务教育生均预算内公用经费差距发挥了积极作用。2006年,省内义务教育经费差距明显缩小;2007—2013年间,省内义务教育经费差距总体上呈相对平稳下降趋势。其中,在2011—2013年间,初中和小学各项生均预算内经费的变异系数均维持在0.4—0.7左右。但是,小学生均预算内公用经费支出差距在2008—2010年又进一步扩大。

A system of provincial-level overall-planning to promote the equity for compulsory education financing has come into being. By analyzing the difference amongst the compulsory education expense in 21 cities in Guangdong province from 2003 to 2013,it is found that it has positive effect on shortening the gap of compulsory education expense amongst different areas within the same province,especially on shortening the gap of public expenditure per pupil. The gap of compulsory education expense within the same province is remarkably shrinking in 2006. From 2007 to 2013,the gap shows a relatively stable downward tendency. From 2011 to 2013,the coefficient of variation of education expense per pupil is maintained at about 0. 4-0. 7 in elementary and secondary education. However,from 2008 to 2010,the gap of public expenditure per pupil in elementary education is increasing.