财政分权对教育支出规模的影响及作用渠道研究

RESEARCH ON THE IMPACT AND CHANNEL OF FISCAL DECENTRALIZATION ON THE SCALE OF EDUCATION EXPENDITURE

教育支出是促进我国教育事业发展的物质保障。基于中国式财政分权的体制框架,选取2007-2020年省级面板数据,研究了财政分权对教育支出规模的影响,构建中介效应模型实证检验了“为增长而竞争”与“为和谐而竞争”两种政府竞争模式对地方教育支出规模的中介效应。实证研究发现:财政分权作为我国最基本的经济制度之一,无论是财政收入分权还是财政支出分权都会对教育支出规模产生正向影响;不同的地方政府竞争模式会在财政分权与教育支出规模之间发挥不同的中介效应,“为增长而竞争”会抑制教育支出规模增长,“为和谐而竞争”则会促进教育支出规模增长。深化政绩观转型,转变地方政府竞争模式有利于发挥财政分权体制的优势,激发地方政府增加教育支出的动力,为我国实现教育现代化奠定坚实的物质基础。

Education expenditure is the material guarantee for promoting the development of education in China.Based on the perspective of Chinese-style decentralization,this paper uses the panel data of 31 provinces in 2007-2020 to explore the impact of fiscal decentralization on the scale of education expenditure,and constructs a mediation effect model to test the mediation effect of two government competition models("competition for growth"and"competition for harmony")on the scale of local education expenditure.The results show that:Firstly,as one of the most basic economic systems in China,both fiscal revenue decentralization and fiscal expenditure decentralization have a positive impact on the scale of education expenditure;Secondly,different local government competition models will exert different intermediary effects between fiscal decentralization and the scale of education expenditure.Local governments"competition for growth"will inhibit the growth of education expenditure,while"competition for harmony"will promote the growth of education expenditure.Therefore,deepening the transformation of the achievements view and changing the competition mode of local governments are conducive to play the advantages of the fiscal decentralization system,stimulate the motivation of local governments to increase education expenditure,and lay a solid material foundation for education modernization in China.