| 摘要: |
| 基于2009年全国县-市两级数据，采用多层线性模型就市-县财政分权对县级地方义务教育财政支出的影响效应进行了经验研究。在分权化指标构建上，本文从收入、支出及自主性三个角度，分别采用预算口径和全口径对我国市-县财政分权度进行了测量。经验结果表明，市-县财政分权对县义务教育生均经费水平具有显著的负影响。市-县财政分权的加大会减少县自有财力对义务教育的投入，而县财政自主权的加大则会提高县自有财力对义务教育的投入。市-县财政分权的负效应不受“省直管县”体制改革的影响。未来的财政体制改革应进一步增大地方财政自主权，并在转移支付中加入有关维持地方自有财力对公共品投入努力水平的约束性条款。 |
| 关键词: 市-县财政分权；财政自主权；义务教育；财政支 |
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| 基金项目:国家社会科学基金教育学一般课题“2000年后我国义务教育财政制度改革效果评价研究”（BFA140039） |
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| The lmpact of City-County Fiscal Decentralization on Local Spending for Compulsory Education: Based on the Multilevel Analysis of County-level Data |
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HUANG Bin, WANG Xuan, ZHANG Qiong-wen
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School of Public Administration/Center for Public Finance Research, Nanjing University of Finance and Economic
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| Abstract: |
| Based on the county city level data in 2009, this paper constructs six fiscal decentralization indicators from dimensions of fiscal revenue, expenditure and autonomy, and uses multilevel linear method to make empirical research on the impact of city-county fiscal decentralization on local spending for compulsory education at county-level. The empirical results show that the city-county fiscal decentralization has a significant negative impact on budgetary funds per pupil at county-level. The increase in city-county fiscal decentralization will reduce the county’s own fiscal investment in local compulsory education, but the increase in the county’s fiscal autonomy will increase the county's own fiscal investment in compulsory education. The negative effect of city-county fiscal decentralization isn’t affected by the reform of fiscal management institution. Based on the findings, this paper proposes that the future fiscal institution reform should continue to increase local fiscal autonomy, and add restrictive provisions into the design of the fiscal transfer which are used to maintain the county’s fiscal effort to provide the local public goods. |
| Key words: city-county fiscal decentralization; fiscal autonomy; compulsory education; fiscal expenditure |
