义务教育经费“省级统筹”政策执行分析

Analysis on the Implementation of the “Provincial Co-ordination” of Funds for Compulsory Education

本文从省级政府视角,通过对省级政策文本以及相关数据的归纳分析,探讨义务教育经费"省级统筹"政策的执行现状。研究发现:第一,在确保中央任务目标实现条件下,省级政府对"省级统筹"的责任落实情况差异较大,部分省份存在对自身统筹职责定位不明晰、统筹责任下移等现象;第二,省级政府政策执行方式在不同经费项目中显著不同,经费分担并未改变以区县为主的支出分权模式,省对下义务教育转移支付功能结构不合理;第三,样本年间经费统筹水平总体有所提高,专项转移支付占比略有下降,但一般性转移支付占比仍较低,受省内财政体制等因素制约,指标的省际差异较大且存在明显地域分布规律。未来应改变现有政府间经费投入模式,提高省级政府在人员经费中支出比例;优化省对下义务教育转移支付类别结构及功能结构;建立经费公示和问责制度。

From the perspective of provincial government, this paper explores the implementation of "Provincial Co-ordination"of compulsory education funds. It finds that:Firstly,under the condition of ensuring the realization of the central tasks and goals,provincial governments have great differences in implementing the responsibility of"Provincial Co-ordination". Secondly,provincial governments have different ways of implementing policies in different funding projects. Thirdly, the overall level of fund co-ordination has been improved in the sample year, and the proportion of special transfer payment in the transfer payment for compulsory education has slightly decreased. In the future, we should change the existing model of intergovernmental funding, optimize the category structure and functional structure of transfer payment for compulsory education, and establish the system of publicity and accountability of funds.