地方高校教育财政中立性研究

On Education Fiscal Neutrality of Local Colleges

我国地方高校的教育经费以政府的财政投入为主,教育财政中立性原则属于教育财政公平性研究的框架内容之一,它表示我国地方高校的教育经费水平受当地政府财政收入差异的影响程度。文章选取2007-2013年我国31个省份地方高校的教育经费数据,对我国地方高校教育财政的中立性进行实证研究,以此分析地方高校的教育资源配置情况。

The education funds of local colleges is mainly based on the financial investment from government in China. The educa- tion fiscal neutrality principle is one of the categories of education finance equity research, and it represents the degree to which the in- come difference of local government influences on the education funds of the local colleges in China. This paper conducts an empirical study of the education fiscal neutrality of the local colleges so as to analyze the resource allocation of local colleges, it is supported with the education funds data of local colleges of 31 provinces in China from the year of 2007 to the year of 2013.