县域内义务教育校际质量均衡的经费需求估算——以中部H省B县小学为案例的研究

Estimating the Cost of Interschool Quality Equilibrium of Compulsory Education in the County Region:TakePrimary Schools in B County,H Province for Example

文章尝试性地运用成本函数法和2015年H省B县的调查数据,估算了该县所辖小学达到设定成绩标准所需的教育成本。研究发现,B县小学实际教育支出要低于人们普遍期望的成绩标准所需的教育成本,且设定成绩标准越高所需教育成本也越高。同时还发现,少数学校存在教育资源使用效率不高的问题。若要实现学校间教育结果均衡,今后应以达到一定教育质量标准所需成本作为中小学财政拨款依据,这也符合《新预算法》的要求。

This paper tries to estimate the cost of the primary sohools required to reach the performance standards by using the cost function method and the survey data of County B,Province H in 2015. The study found that actual cost on education was lower than cost that primary schools required to achieve the performance standards, and the higher the performance standards, the higher education cost required. The study also found that the use of educational resources of minority schools was not efficient. It is consistent with the requirements of the ＂new Budget Law＂ that it should take the performance standards as the financial allocations basis for primary and secondary schools.