义务教育财政支出责任划分与政府激励相容——基于国际比较的分析视角

Compulsory Education Expenditure Responsibility Assignment and Government Incentive Compatibility——Analysis Based on the International Comparison

政府激励相容要求通过合理划分支出责任实现各级政府目标的一致性,在义务教育领域会对义务教育优质均衡产生直接影响。世界主要国家义务教育支出责任划分模式分为中央政府主导模式、州政府主导模式和基层政府主导模式。通过选取典型国家进行比较研究发现,提高政府支出责任层级能够通过外部效应内在化减少中央与地方的目标偏离,改善教育均衡效果,但易降低政府的财政努力程度。各级政府分类共担可以在保障义务教育“底线公平”的同时兼顾地方政府的能动性,是实现政府激励相容的最优选择。

The compatibility of government incentives requires the consistency of government goals at all levels through a reasonable assignment of expenditure responsibilities,which will have a direct impact on the quality and equity of compulsory education.The expenditure responsibility assignment practice of major countries is divided into three types,namely central government dominative mode,state government dominative mode and municipal government dominative mode.Through analyzing the representative examples of each mode,it is showed that raising the level of expenditure responsibility can reduce the deviation between the central and local policy objectives through internalization of external effects,and improve the education equity,but it leads to reverse incentive of local government.The government sharing model takes into account the initiative of local governments while ensuring the"bottom line equity"of compulsory education,and is the best choice to realize incentive compatibility of all government levels.