【摘要】 基础教育财政支出"以县为主"体制的有效性,取决于支出外部性和偏好异质性间的权衡。造成支出外部性的主要原因包括外溢效应和竞争效应,它们都使得县级财政基础教育支出偏离有效率的水平。但它们引起的支出相互影响的性质却是不同的:前者是支出相互替代,后者是支出竞次。利用县级财政的面板数据的实证分析发现,相邻县的财政基础教育支出间呈显著的负相关关系,表明外溢效应是产生基础教育支出外部性的支配性因素。为了纠正基础教育财政支出偏低的状况,上级财政应该承担更多的基础教育支出责任。更多还原

【Abstract】 The effectiveness of"county-based"expenditure on basic education is largely determined by the balance of expenditure externalities against preference heterogeneity.The major causes for expenditure externalities are spill-over effects and competition effects,both of which can cause county-level expenditure on basic education to deviate from the efficiency level.However,they have resulted in different expenditure interactions in nature:the former is mutual substitution in expenditure,while the latter is race to the bottom in expenditure.An empirical analysis of the county-level fiscal panel data reveals that expenditures of neighboring counties on basic education show a marked negative correlation,indicating spill-over effects to be the dominant factor for the expenditure externality of basic education.To redress the lower expenditure on basic education,the upper fiscal authorities should shoulder up more responsibilities of expenditure on basic education.更多还原