【作者】 唐文；

【导师】 冉光和；

【作者基本信息】 重庆大学 ， 产业经济学， 2008， 硕士

【摘要】 目前,在我国“基础教育由地方负担和筹集,中央只给予少量专项补助;高等教育根据学校的行政隶属关系,分别由中央和地方财政负担”的教育经费管理体制下,教育投入对地方政府的依存率在不断提高。在财政资金有限的条件下,如何实现地方财政教育资金的最优配置,对于教育的快速发展、财政的稳健运行和经济社会的协调可持续发展具有十分重要的意义。本文首先介绍了与本研究相关的教育财政理论、教育经济理论、公共选择理论等;其次,对教育财政投入进行了理论分析;接着,在借鉴国内外已有研究成果的基础上,建立了地方财政教育投入绩效评价的指标体系;并运用建立的评价体系分别从规模、结构、经济和社会发展等视角对重庆市地方财政教育投入的绩效进行了实证考察;最后分析了影响我国地方财政教育投入绩效提升的障碍及原因。本文的研究结论有:第一,重庆市财政教育支出总额是逐年递增的,但还不能满足经济社会发展的需求。第二,重庆市地方财政教育支出的三级配置不合理;区域结构趋于合理,但仍然存在不平衡现象。第三,地方财政教育支出与重庆市GDP的增长成正相关关系,与登记失业率和出生率都没有明显的相关关系,与城乡居民收入差距成负相关关系;问卷调查显示,用人单位对重庆大学五年之内毕业的研究生的满意度总体上是比较好的。第四,地方经济欠发达、教育部门内部缺乏竞争、各级政府事权财权不对称、管理体制和机制不健全等原因影响了重庆市地方财政教育支出绩效的提升。本文对提高我国地方财政教育支出绩效提出了政策建议。第一,加强地方政府在教育财政投入上的主体地位和主导作用,稳定教育经费来源。第二,保证预算外财政资金中教育支出的增长部分,从制度上确保对教育的投入稳步增长。第三,优化三级教育结构,加大对初等教育的投入力度,可以尝试在某些地区实行全免费的义务教育。第四,完善城乡间和省际间的转移支付制度,促进区域间教育均衡发展。第五,优化地方财政教育投入结构,使之适合经济和社会发展的需要。第六,建立健全地方财政教育支出绩效评价制度和法制化建设,全面监督教育资金的运用。更多还原

【Abstract】 At present, under the management system of“basic education charge mostly by local finance, central finance only gives a small amount of special subsidies; higher education charge is paid by both central and local finance in accordance with the administrative relations”, the educational fund more and more depends on the local finance. How to allocate the limited fund aptly is of great significance to the rapid development of education, financial stability and coordinated and sustainable development of economy and society.First, this paper introduces the financial education theory, the educational economic theory, public choice theory and so on; second, paper theoretically analyses the financial input on education; Then, referring to research results at home and abroad, this paper establishes the performance evaluation index system for local financial input on education; next, we use the evaluation system to make an empirical study on the performance of local financial input on education in Chongqing from the size, structure, economic and social development perspective; Finally, paper analyses the obstacles and reasons of upgrading the performance of China’s local financial input on educations.The conclusions of this study are: first, the total financial expenditure on education is increasing year by year in Chongqing, but still can not meet the needs of economic and social development. Second, the collocation of local financial expenditure on education in three configurations is unreasonable in Chongqing; regional structures tend to reasonable, but are still imbalanced. Third, the local financial expenditure on education is positively correlated with the GDP growth, with no obvious correlation with the registered unemployment rate and birth rate, with a negative correlation with the income gap between urban and rural residents. The survey shows that employing units are satisfied with the graduate student graduated within five years of Chongqing University. Fourth, local economic underdevelopment, lack of competition within the education sector, asymmetry between implementation powers and financial powers of all levels of government, distemperedness of the management system and mechanism and other reasons clag the advance of performance of local financial expenditure on education in Chongqing.To enhance the performance of China’s local financial expenditure on education, this paper gives some policy recommendations. First, strengthen the local finance’s dominant position and leading role in education input, stablize the source of education fund. Second, ensure the part of extrabudgetary increase and the steady growth of education expenditure through the system. Third, optimize the three-tier structure of education, increase the investment in primary education, and in some areas try to practise compulsory education for free. Fourth, improve the transfer payment system between urban-rural and among provinces, promote regional balanced development of education. Fifth, optimize the investment structure of local financial education to make it suitable for economic and social development needs. Sixth, establish and improve the performance evaluation system and legal system for local financial expenditure on education, supervise the use of education fund comprehensively.更多还原