如何解释省内教育财政分权差异?

How to Explain the Differences in Sub-Province Education Finance Decentralization?

基于省级面板数据,本文对我国省内教育财政分权影响因素进行了实证分析。研究发现:(1)我国省内教育财政分权存在较大差异,省内财政分权程度较高的省份教育财政分权度也较高,发达省份倾向于选择分权式教育财政体制;(2)"以县为主"的义务教育管理体制改革强化了县级政府教育支出责任,省内教育财政分权显著提升;(3)"两免一补"政策显著扩大了省内教育财政分权;(4)省级政府更加倾向于将来自中央专项资金"自己花出去",而不是转移给县级政府用于教育支出。本文认为,应扩大"两免一补"等"一竿到底"式的教育转移支付,建立更加公平、透明的省内教育财政转移支付体系,充分发挥教育财政分权对推动教育治理现代化的积极作用。

By using provincial panel-data, this paper makes an empirical analysis on the influencing factors of subprovince education finance decentralization in China. The results show that： 1） there exist great differences in sub-province education finance decentralization, and the fiscal decentralization has significant effect on education fiscal decentralization.When a province is in a high degree of the sub-province fiscal decentralization, the education finance decentralization degree of it is high as well. Meanwhile, the economically developed provinces tend to choose decentralized educational financial system; 2）＂County-based＂system has strengthened the county government＇s responsibility to disburse on education,. while the decentralization of sub-province education finance has been improving gradually; 3） the＂Two Exemptions and One Subsidy Policy＂decentralizes the sub-province education finance remarkably; 4） the provincial governments tend to expend the capital from the central governnment special fund in province level instead of transferring to county government as the education spending. This paper argues for the necessity of expanding education transfer payment of＂One pole to the end＂, such as＂Two Exemptions and One Subsidy Policy＂, and a more fair and transparent sub-province education transfer payment system should be established to promote the modernization of education governance.