财政约束条件下的教育公平与教育财政政策选择

Educational Equality and Financial Policy Choice under the Condition of Financial Restraint

经济发展不均衡导致地区间财政性教育经费投入存在巨大差异,而向国民提供均等化基本公共教育服务是政府应尽的责任和义务。本文构建了财政约束下教育经费测算模型,基于统计数据测算实现我国财政性教育经费均等化条件下,国家所需财政性教育经费投入总额,及为解决地区间差异中央财政所需转移支付力度。测算结果显示,在现有教育体制和教育政策下,实现财政性教育经费投入均等化需要中央财政向省级财政增加教育专项转移支付总额为GDP的0.5%至1.5%。影响转移支付总额的关键因素在于家庭教育经费负担比例的高低。根据测算结果,本文提出了实现教育财政均等化的三项举措:一是适度增加家庭教育经费负担比;二是调整中等职业教育零收费政策;三是鼓励民间资本对教育的投入。

The imbalance of economic development leads to the huge regional differences in financial education funding,and providing people with equalization of education services is the government duties and obligations. By constructing the calculating model of education budget which is restricted by the finance,this paper uses empirical data and calculates the gross amount of financial education funding which the country needs and the financial transfer payments which the central government needs to resolve the differences between regions under the condition of the public financial education equalization in our country. The result reflects that under the existing education system and education policy,the central finance needs to transfer another 0. 5 to 1. 5percent of GDP as the special education funding to the provincial finance in order to promote the equality of financial education funding. The key factor affecting transfer payments depends on the proportion of burden of family education investment. According to the result,this paper proposes three methods to achieve the equality of public financial education funding: firstly,increase modestly the proportion of burden of family education investment; secondly,implement zero-fee policy for secondary vocational education; thirdly,encourage civilian capital to invest education.