广东省进城务工人员随迁子女义务教育财政责任分担研究

A Study on Sharing of Compulsory Educational Finance for Rural Migrant Workers’Children in Guangdong Province

保障进城务工人员随迁子女义务教育公平和质量的关键在于构建边界清晰、规范合理的财政责任分担机制。对体量最为庞大的广东省随迁子女的义务教育财政责任分担模型进行了探索。发现目前中央与省财政主要以按比例分担公用经费的方式承担部分随迁子女义务教育财政责任,但是分担的比例非常有限,96.76%的财政支出责任落在市财政(含区/县)。借鉴“缺口补助”和外部性理论,综合考虑地方各级政府的财政供给能力和随迁子女义务教育的外部效益发生范围,尝试划分中央和地方政府各级财政的支出责任和转移支付规模。流动人口红利主要发生在流入省,在该省财政支付能力范围内,应该优先承担“省级统筹”的职责;中央财政应对流出“流入省”的随迁子女产生的经济损失对“流入省”进行补贴。调整后的市财政(含区/县)与省财政(含中央)分担比例之比为3∶1,微调了中央财政的分担比例,并将随迁子女的教育财政支出责任适度上移到省财政,与国务院关于财政责任划分的最新文件精神契合。

The key to guarantee the fairness and quality of compulsory education for the rural migrant workers’children in cities is to build a clear and reasonable financial responsibility sharing mechanism and transfer payment system.This paper takes Guangdong Province as an example to explore the financial transfer payment system of compulsory education for migrant workers’children.The central and provincial governments mainly share the financial responsibility of compulsory education for migrant workers’children by sharing public funds in proportion,but the share is very limited,96.76%of the total financial expenditure responsibility falls on the Municipal Finance(including district&county).Based on the theory of externality and the model of“gap subsidy”,according to the financial supply capacity of local governments at all levels and the scope of the external benefits of compulsory education for the children,this paper reasonably divides the financial expenditure responsibility and transfer payment scale between the central and local governments at all levels.Because the dividend of migrant population mainly occurs in the inflow province,so the province should take the responsibility of“funding for the provincial co-ordination”firstly,if the responsibility is in its ability to pay.Then the central government shall subsidize the“inflow province”for the economic losses caused by the migrant children who flow out of the“inflow province”.After the adjustment,the share proportion of city finance(including district/county)and the finance of province(including central government)has changed to 3∶1.The share proportion of central finance has been adjusted slightly,and the responsibility of education financial expenditure of the children has been transferred to provincial finance moderately,which is in line with the spirit of the latest document on financial responsibility division issued by the State Council.