省直管县改革对地区义务教育投入差距的影响——基于江西省的经验分析

The Effect of the Province-Managing-County Reform on Compulsory Education Investment:A Case Study of Jiangxi Province

文章利用江西省2000-2015年80个市县的面板数据，采用双重差分法对省直管县财政体制改革（简称省直管县改革）对地区义务教育投入的影响进行了实证分析，结果表明，省直管县改革并没有显著缩小地区间义务教育投入差距。原因在于，省直管县改革对义务教育投入产生了方向相反、实力相当的两股力量。一股力量来源于改革地区和未改革地区本级地方财力差距扩大，拉大了两类地区义务教育投入差距；另一股力量源于改革地区相对未改革地区，获得更多净转移支付额，对教育重视程度更高，缩小了两类地区的义务教育投入差距。结合已有研究，文章认为省直管县改革还不足以独立承担促进义务教育均衡发展的重任，为更好地促进义务教育健康均衡发展，还需加强省级政府对欠发达地区的经济帮扶，提高欠发达地区的“造血”能力。同时，需要完善转移支付受益定位，精准扶弱，变转移支付的过程管理为绩效管理。

Based on the difference in differences（DID） method, using the data from 80 counties from 2000 to 2015 in Jiangxi Province, the paper examines the effect of expanding strong counties＇ power reform on compulsory education investment and its mechanism. The result is that the performance is not statistically significant. The reform did not reverse the original compulsory education gap. The reason is that the reform has the opposite effect. The reform widens the fiscal capacity gap between areas that carry out reform and those that do not, which widens the compulsory education gap between two kinds of counties. In addition, the reform narrows the gap through giving more money to areas that carry out reform and attaching greater emphasis to compulsory education than areas that do not implement reform. Based on other research results available, this paper argues that the province - managing - county reform alone is not enough to balance compulsory education development, no matter which kind of reform the province implements. In order to promote healthy and balanced development of compulsory education, additional equity measures should be taken. It will be useful to support the right disadvantaged and change the process management of transfer province - managing- county payments into performance management.