学前教育财政支出地区差异演进及其成因分析——基于省级数据的实证分析

Analysis of the Evolution and Causes of Regional Differences in Financial Expenditure for Preschool Education:An Empirical Analysis Based on Provincial Data

本文运用2006-2020年中国31个省(自治州、直辖市)数据考察了学前教育财政支出的地区差异演进,并就其成因进行分析。本文重点关注了2010年《国务院关于当前发展学前教育的若干意见》出台后,多期“学前教育三年行动计划”实施的公平效果。研究发现:自2011年始,学前教育财政支出地区分布不平等的状况得到了极大的改善,但目前地区差异仍然较大;从分项分解来看,人员支出对总体差异的贡献最大,且它在2010年后对总体差异是促增的;分地域分解来看,地域内部差异对总体差异贡献最大,其中东部内部差异对总体差异贡献率达到55%;另外,对其差异变化的分解还发现,2010年后学前教育财政支出地区差异的缩小主要是由各分项支出地区差异缩小引起的。基于上述研究结论,本文政策启示是:中央政府应进一步加大对经济欠发达省份的学前教育转移支付力度,新增财力应更多地向人员支出倾斜。

This paper examines the evolution of regional disparities in financial expenditure for preschool education and analyzes their causes using data from 31 provinces(autonomous regions and municipalities directly under the central government)from 2006 to 2020,focusing on the equity effects of the implementation of the Three-Year Plan of Action for Preschool Education after the introduction of the State Council's Opinions on the Current Development of Preschool Education in 2010.The study finds that:since 2011,the unequal regional distribution of preschool education financial expenditure has been greatly improved,but the regional differences are still large;in terms of sub-division,personnel expenditure contribute the most to the overall differences,and it is a boost to the overall differences after 2010;in terms of geographic decomposition,the intra-regional differences contribute the most to the overall differences,with the intra-regional differences in the eastern part of the country contributing 55%to the overall differences.In addition,the decomposition of its difference changes also found that the reduction of regional differences in preschool education financial expenditure after 2010 was mainly caused by the reduction of regional differences in the expenditure of various subsections.Based on the above findings,the policy implication of this paper is that the central government should further increase the transfer payment for preschool education in economically less developed provinces,and the new financial resources should be more inclined to personnel expenditure.