财政转移支付对地方财政教育支出的影响研究

A Study on the Influence of Financial Transfer Payment on Local Financial Education Expenditure Behavior

基于2008—2018年我国省域面板数据,实证研究财政转移支付对地方财政教育支出的影响。实证结果表明:(1)一般性转移支付、专项转移支付对地方政府财政教育支出有负向影响,税收返还对地方政府财政教育支出有正向影响。(2)分区域来看,财政转移支付对较高经济水平地区的地方政府财政教育支出有负向影响,而对经济水平落后地区的地方政府财政教育支出有正向影响;具体来看,一般性转移支付和税收返还对较高经济水平地区的地方政府财政教育支出有负向影响,而专项转移支付对地方政府财政教育支出的负向影响在中部地区更明显。因此,不断完善与财政转移支付相关的现代化体系、构建多元化的地方政府绩效考核评价体系与科学测算财政转移支付规模,将有利于新时期教育事业高质量发展。

Based on the provincial panel data of China from 2008 to 2018, this paper empirically studies the impact of fiscal transfer payments on local fiscal expenditure on education. The results are as follows:(1) General transfer payments and special transfer payments have a negative impact on local government fiscal education expenditures, while tax rebates have a positive impact on local government fiscal education expenditures;(2) From a regional perspective, fiscal transfer payments have a negative impact on local government fiscal education expenditures in regions with higher economic levels, and have a positive impact on local government fiscal education expenditures in regions with backward economic levels. Specifically, general transfer payments and tax returns have a negative impact on local government fiscal and educational expenditure in areas with higher economic levels, while the negative impact of special transfer payments on local government fiscal and educational expenditure is more obvious in the central region. Therefore, constantly improving the modern system related to financial transfer payment, building a diversified local government performance evaluation system and scientifically measuring the scale of financial transfer payment will be conducive to the high-quality development of education in the new era.