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财政分权体制下地方高等教育收益外溢效应的测算及政策影响

Empirical Research on Profit Spillover Effect of Local Higher Education in the Financial Decentralization System

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【作者】 廖康礼王玉勤罗贤慧

【Author】 Kangli Liao;Yuqin Wang;Xianhui Luo;Accounting School, Jiujiang University;

【机构】 九江学院会计学院

【摘要】 财政分权体制下,地方高等教育投资与区域间人力资本自由流动之间所形成的悖论性格局导致了地方高等教育收益外溢效应的产生,本文在对外溢效应进行测算的基础上对其政策影响进行了实证分析。研究发现,收益外溢效应呈现出较为明显的分层特性,外溢效应削弱了溢出地政府投资高等教育的主动意愿,加剧了地方高等教育发展失衡与投入不足的局面,使部分地区面临经济发展落后和地方高等教育发展落后的双重困局,而破局的关键则有赖于进一步完善现行的高等教育财政转移支付制度,根据收益外溢效应的测算结果来建立省际高等教育成本的动态补偿机制。

【Abstract】 In the systematic context of financial decentralization, local investment in higher education was influenced by profits spillover effects as human capitals flow freely amid various areas. This paper conducted empirical analysis to measure the policy impact of profit spillover effects. It found that the spillover effects presented salient stratification features. The investment willingness of local government in higher education was hampered by the profit spillover effects, exacerbating the imbalanced development and investment in local higher education. As a result, some areas were trapped in double dilemmas of a sluggish economy and education. Hence, it’s crucial to enhance the existing financial transfer payment system in higher education, and to establish an inter- provincial dynamic compensation mechanism of higher education cost based on profit spillover effects.

【基金】 江西省教育科学规划项目“高等教育财政转移支付实证研究——基于地方高等教育收益溢出效应的测算”(项目编号:11ZYZYB009)
  • 【文献出处】 教育与经济 ,Education & Economy , 编辑部邮箱 ,2016年03期
  • 【分类号】G40-054;F812.2
  • 【被引频次】16
  • 【下载频次】779
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