摘要
本文以河南省为例对地方财政教育经费支出的具体影响因素进行研究。首先对河南财政教育支出的现状进行了综合分析,然后对河南省财政教育支出进行了区域划分,分析了各地市的情况。接着从供给和需求的角度选取指标,分别选取经济发展水平、教育消费水平、城市化程度、交通运输水平、信息化水平和在校学生数六个指标,使用2008~2018年河南省18个地级市的面板数据,根据F检验和Hausman检验,最终建立固定效应回归模型,并剔除不显著的变量以优化模型。最后根据以上研究得出结论并提出相关建议。研究结果发现:河南省对教育的财政支持度高于全国平均水平,河南省不同地市的财政性教育支出差异较大,存在区域不平衡的问题。经济发展水平、教育消费、城市化程度、信息化水平和在校学生数对该地区的国家财政教育经费的影响均呈正相关,其中经济发展水平和城市化程度这两个因素对财政教育支出的影响最大。
Taking Henan Province as an example,this paper studies the specific influencing factors of local financialeducation expenditure. Firstly, this paper makes a comprehensive analysis ofthe current situation of financial education expenditure in Henan Province,then makes a regional division of financial education expenditure in HenanProvince, and analyzes the situation of various cities. Then select indicatorsfrom the perspective of supply and demand, and select six indicators: economicdevelopment level, education consumption level, urbanization degree,transportation level, informatization level and the number of students inschool. Using the panel data of 18 prefecture level cities in Henan Provincefrom 2008 to 2018, according to F test and Hausman test, finally establish afixed effect regression model, and eliminate insignificant variables tooptimize the model. Finally, according to the above research, draw conclusionsand put forward relevant suggestions. The results show that the financialsupport for education in Henan Province is higher than the national averagelevel, the financial education expenditure in different cities of HenanProvince is quite different, and there is a problem of regional imbalance. Thelevel of economic development, educational consumption, the degree ofurbanization, the level of informatization and the number of students in schoolall have a positive correlation with the national financial educationexpenditure in this region, among which the level of economic development andthe degree of urbanization have the greatest impact on the financial educationexpenditure.
出处
《国际会计前沿》
2022年第2期77-87,共11页
Frontiers of International Accounting