地方政府公共教育财政性支出影响因素的实证分析

An Empirical Analysis of the Influencing Factors of Local Government Public Education Fiscal Expenditure

财政分税制改革之后,地方政府财政支出更偏向于能够迅速促进本地经济增长的基础建设等方面,这样公共教育的财政支出受到两方面的影响,一是地方政府热衷基础设施建设挤出了公共教育财政支出;二是基础设施建设促进了地区生产总值的增加,这使得地方政府在公共教育的财政支出得以提高。基于我国1995—2018年的省级面板数据,采用系统GMM的估计方法,分析了这两方面的影响。分析结果表明,基础设施建设投资对公共教育财政性支出水平的挤占的负向影响比地区生产总值增长对公共教育财政性支出水平的正向影响大。基础设施建设投入对公共教育的财政支出产生了过多挤占以至于经济增长无法弥补基础设施建设支出对公共教育的财政支出的挤占。

After the reform of the fiscal tax-sharing system,the fiscal expenditure of local governments is pects impact on the fiscal expenditure on public education.On the one hand,the local governments are keen on instructure construction promotes the increase of regional GDP,which increases the financial expenditure of local the two-aspects impact by using the estimation method of systematic GMM.The results show that the negative impact of infrastructure investment on the level of public education financial expenditure is greater than the positive impact of GDP growth on the level of public education financial expenditure.The investment in infrastructure congrowth can not make up for the crowding out of public education expenditure by infrastructure construction expenditure.