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摘要

中国义务教育财政体制面临着重大挑战，特别是区域之间生均经费差异明显。本研究以生均预算内事业费、生均预算内公用费以及生均公用费占事业费的比重为指标，考察了北京市郊县义务教育经费分配使用的公平性。

研究发现，在生均公用费的差异上，初中阶段小于小学阶段;而生均事业费的差异则是初中阶段较大。三个指标的差异性在总体上均呈扩大趋势，并且生均公用费的相对差异大于生均事业费的相对差异。

通过对经费使用结构的分解，发现在初中阶段，生均事业费的差异主要是由于生均公用费的差异造成的;在小学阶段，生均事业费的差异主要是由生均人员费的差异引起的。但是从最近几年的情况来看，无论是普通初中还是普通小学和农村小学，生均公用费正越来越显著的成为造成生均事业费差异的主要原因。进一步研究造成生均经费差异的经济、教育发展因素，发现当地人均财政支出的差异、人均GDP、人均教育支出等对于差异性有显著的正向影响，而政府对义务教育投入的努力程度对于差异性有负向影响。

基于上述研究，本文探讨了目前义务教育财政体制存在的主要问题。发现义务教育经费投入不足、三级公共教育经费分配比例不当以及各级政府的义务教育投入责任划分不合理是造成当前这种区域差异性的体制原因。据此，本研究提出了解决经费分配差异性的对策，并重点讨论了政府间转移支付方案。通过对北京市数据的模拟，发现转移支付方案效果明显，操作简便易行。

关键词  义务教育  教育经费  地区差异  公平性  转移支付

On the Equity of the Distribution of Compulsory Educational Expenditure

——A Case Study of the Counties in Beijing

Abstract

In China, the compulsory educational financing systems are facing significant challenges, including, in particular, the widening disparities in per-student spending across areas. Employing three indexes, including budgetary per-student recurrent expenditure (BPSRE), budgetary per-student public expenditure (BPSPUBE) as well as the ratio of BPSPUBE to BPSRE (ROPR), this paper analyzes the equity of allocation and use of educational expenditure among the counties in Beijing.

It is found that the regional disparity of BPSPUBE in primary levels is larger than that in junior secondary levels, while the disparity of BPSRE is larger in the latter. The disparities of all the three indexes are widening in recent ten years and the relative disparity of BPSPUBE is larger than that of BPSRE.

By decomposing the use structure of BPSRE, it’s found that in junior secondary levels the disparity of BPSPUBE contributes more to the disparity of BPSRE. However, in the primary levels, the disparity of budgetary per-student personnel expenditure (BPSPERE) has more weight in the total disparity. While in recent years, the disparity of BPSPUBE has increasingly become the major contributor in both levels. Further analysis shows that the variance of local per capita financial expenditure, per capita GDP and per capita educational expenditure have significant positive impacts on the disparity while the effort-making degree of local government educational expenditure have negative impact on it.

Based on such research, this paper also analyzes the challenges to the compulsory educational financing system. It’s showed that the inadequacy of compulsory educational expenditures, the non-proportionate allocation of educational expenditure among three levels of educations and the irrational arrangements of effort-making of compulsory educational expenditure across different levels of governments are three major institutional factors which result in such disparity of per-student spending. This paper suggests some countermeasures and analyzes the method of intergovernmental grants in detail. Using the data of the counties in Beijing, the simulation of the intergovernmental grants method shows that the disparity is significantly narrowed.

Key Words: financing of compulsory education, educational expenditure, regional disparity, equity, intergovernmental grants