浙江社会科学

影响城乡义务教育均衡发展的因素是多元的,当前的财政分权体制无疑是影响权重较高的一个。在中国式财政分权体制下,地方政府的公共支出偏好在促进经济持续高速增长的同时,抑制了地方政府对义务教育等的公共物品(服务)供给的投入,从而形成了经济增长与民生改善的反向替代;如若抛开政府的支出偏好等主观因素,从国家经济发展水平与政府财政能力等客观因素衡量,政府的义务教育财政投入责任也存在缺失。在此理论阐释基础上通过我国财政收支与城乡义务教育生均经费回归分析的实证结果再次印证上述推论的现实性。

The impact factors on the balanced development of urban and rural compulsory education are diverse,and fiscal decentralization is undoubtedly the most important one in the current. In the Chinese-style fiscal decentralization,local government's public spending preferences promotes sustained and rapid economic growth,while inhibits local government's inputs of public goods( services) supply for compulsory education,thus forms the economic growth and improves people's livelihood reverse substitution. If laying aside the subjective factors like government spending preferences,measuring from the objective factors like state economic development level and government fiscal capacity,government ' s financial investment on compulsory liability has deficiency. Basing on this theory,the paper's empirical results by the regression analysis once again confirms the reality of the above ratiocination.