义务教育经费“省级统筹”实施成效分析——基于广东省的经验证据

Analysis on the Implementation Effects of “Provincial Coordination” in CompulsoryEducation Funding: Empirical Evidences from Guangdong Province

研究依循教育财政投入的评判标准,探讨广东省义务教育经费“省级统筹”改革的执行现状和实施效果。研究发现:广东省在义务教育财政领域的统筹部署已初见成效,但还未充分实现对教育经费支出的统筹责任。一方面,省级政府满足了义务教育经费供给与需求相适应的要求,体现了向省域内贫困区县、重点群体倾斜的均衡导向,且省级财政执行目标逐步扩大;另一方面,统筹责任下移、财政投入不充分、教育经费的分担比例和支出结构不合理等问题还须进一步解决。建议逐步构建“省级统筹、以省为主”的义务教育经费保障体制,加大省本级教育支出水平和转移支付力度,提高与省以下政府间在人员经费中分担比例,增强中央对省、省对省以下政府在义务教育经费配置中的监管和评估,充分发挥省级政府在均衡地区教育经费配置中的统筹作用。

Based on evaluation standards of education finance,this paper discusses implementation and its effect of the reform of“Provincial Coordination”in compulsory education funding from Guangdong.It is found that Guangdong’s overall arrangement has achieved initial results,but it has not fully realized the overall responsibility of education expenditure.On the one hand,provincial government has met the requirements of matching the supply and demand on compulsory education funding,reflecting a balanced orientation toward poor areas,counties and key groups in Guangdong,and provincial fiscal implementation targets have gradually expanded.On the other hand,problems such as the downward adjustment of fiscal responsibility,insufficient financial expenditure,unreasonable sharing ratio both educational funding and expenditure structure still need to be further solved.To conclude,it is proposed to gradually build a“Provincial Coordination and Provincial-Level Based”compulsory education funding system,expend the increment of provincial education expenditure and transfer payments,increase the proportion of personnel funding shared with governments below the provincial level,and strengthen the supervision and evaluation from central government over the allocation of compulsory education funding and from provincial governments below the provincial level to give full play to the role of provincial governments in balancing the allocation of regional education funds.