【作者】 刘娜；

【导师】 赵伟；

【作者基本信息】 山东农业大学 ， 会计学， 2023， 硕士

【摘要】 总书记提出的“要始终把教育摆在优先发展的战略位置”“要办好人民满意的教育”,是引领我们当代社会主义现代化建设的一项重要课题。基础教育能够提高人民素质,并为其技术获得奠定基础,有利于农村人力资本的长期性积累,实现当地人才培养,为农村发展赋能。而公共投资是国家宏观调控、协调发展和推进社会事业建设的重要手段,在“稳增长、促发展”中发挥着重要作用。教育公平实现的过程是多维的,也是长期的。目前,由于发展起点低、需求基数大以及配置效率差等原因,我国的教育资源仍处失衡状态,长期以来对公共部门财务管理的不重视,也导致了基础教育投资在区域、城乡之间配置不合理、不公平的问题。所以只有了解我国基础教育发展的现状,研究公共部门财务管理中基础教育投资的公平性问题,探索造成投资失衡的影响因素,才能促进基础教育全面公平地发展,从而更顺利地推动高等教育的进步,实现人才强国、人力资源强国的目标。本文以公共投资理论、投资评价理论为基础,首先运用描述性统计分析简单了解基础教育投资的现状,探索目前我国基础教育的城乡差距,然后再通过计算城乡泰尔指数,来进一步研究基础教育投资的情况,并且通过时间序列的对比,总结发展趋势。结果发现当下我国东、中、西部地区基础教育投资仍然存在明显差距,东部地区整体投资水平更高;我国城乡基础教育投资确实存在不公平的现象,且投资差距有扩大趋势,应当引起重视。其次本文对投资失衡的影响因素进行了分析,由于灰色关联度分析法对样本数据量和变量间关系的要求较低、计算量小,因此首先选用灰色关联度分析法做初步的探索,了解影响基础教育投资的相关因素。然后根据灰色关联度分析结果以及各因素的影响机理,基于2011—2020年的面板数据,建立固定效应回归模型,进一步深入研究各因素的影响程度,以便探索促进教育公平的最优方案。结果发现:(1)农村基础教育投资会随基础教育投资总额的增加而增加。只有整体重视教育、投资充足,农村地区基础教育才会有更多关注。(2)城市化进程对农村基础教育投资有正向影响。城市化水平较高的地区一般来说物质基础较好,物欲得到满足则会追求更高的精神境界,因此对教育质量更为看重,从而推动城乡基础教育均衡发展。(3)高校数量相对越多,农村基础教育投资占比也会越高。高校带来了高素质人力资本,可产生递增的人力资本扩散和带动效应,农村基础教育也会得到更多关注。(4)当地经济水平与农村基础教育投资占比呈负向相关关系。这可能是因为经济水平越高的地方与农业有直接或间接关系的领域范围也更加狭小,农村范围较小,所以农村地区基础教育投资额占比更低,因此表现出与被解释变量的反向关系,但这并不意味着经济发展会抑制基础教育投资公平性。(5)财政分权会抑制农村基础教育投资。拥有较高自主权的地方政府往往决策呈现一定偏好性,一味追求政绩而忽视基础教育等保障性民生支出,农村基础教育投资情况较差。基于以上研究,本文提出了相关建议,要坚持以经济建设为中心,推动区域均衡发展;重视基础教育,持续加大基础教育投资力度;继续推动城市化进程,实现城乡一体化发展;完善地方财政体制,找准财政平衡点;树立人力资本投资意识,重视人才培养与引进。更多还原

【Abstract】 The general secretary’s proposal of "always placing education in a strategic position of priority development" and "running education to the satisfaction of the people" is an important topic leading our contemporary socialist modernization drive.Basic education can improve the quality of the people and lay the foundation for their acquisition of technology,which is conducive to the long-term accumulation of rural human capital,realizes the cultivation of local talents,and empowers rural development.Public investment is an important means for the state to regulate and control,coordinate development and promote the construction of social undertakings.Public investment is an important means for the state to regulate and control,coordinate development and promote the construction of social undertakings,and plays an important role in "stabilizing growth and promoting development".The process of achieving equity in education is multidimensional and long-term.At present,due to the low starting point of development,large demand base and poor allocation efficiency,China’s educational resources are still in an unbalanced state,and the long-term lack of attention to public financial management has also led to the problem of unreasonable and unfair allocation of basic education investment between regions and urban and rural areas.Therefore,only by understanding the current situation of the development of basic education in China,studying the fairness of investment in basic education in public financial management,and exploring the influencing factors that cause investment imbalance can we promote the comprehensive and equitable development of basic education,so as to promote the progress of higher education more smoothly and achieve the goal of strengthening the country with talents and human resources.Based on public investment theory and investment evaluation theory,this paper first uses descriptive statistical analysis to briefly understand the current situation of basic education investment,explores the current urban-rural gap in basic education in China,and then further studies the investment in basic education by calculating the urban-rural Tell index,and summarizes the development trend through the comparison of time series.The results show that there is still a significant gap in basic education investment in the eastern,central and western regions of China,and the overall investment level in the eastern region is higher.There is indeed an unfair phenomenon in China’s urban and rural basic education investment,and the investment gap has a trend of widening,which should be paid attention to.Secondly,this paper analyzes the influencing factors of investment imbalance,because the gray correlation analysis method has low requirements and small calculation requirements for the amount of sample data and the relationship between variables,so the gray correlation analysis method is first selected to make a preliminary exploration to understand the relevant factors affecting the investment in basic education.Then,according to the gray correlation analysis results and the influence mechanism of each factor,based on the panel data from 2011 to 2020,a fixed-effect regression model is established to further study the influence degree of each factor,so as to explore the optimal scheme to promote educational equity.The analysis results show that:(1)Investment in rural basic education will increase with the increase of total investment in basic education.Only when education is paid as a whole and investment is sufficient,will there be more attention to basic education in rural areas.(2)The urbanization process has a positive impact on rural basic education investment.Areas with a higher level of urbanization generally have a better material foundation,and if their material desires are satisfied,they will pursue a higher spiritual realm,so they pay more attention to the quality of education,thereby promoting the simultaneous development of urban and rural basic education.(3)The greater the number of local colleges and universities,the higher the proportion of investment in rural basic education.The large number of local colleges and universities,sufficient human capital and high quality can produce incremental human capital diffusion and driving effects,and rural basic education will also receive more attention.(4)There is a negative correlation between the local economic level and the proportion of rural basic education investment.This may be because the higher the economic level,the narrower the scope of the field directly or indirectly related to agriculture,and the smaller rural area,so the proportion of basic education investment in rural areas is lower,so it shows an inverse relationship with the variable being explained,but this does not mean that economic development will inhibit the equity of basic education investment.(5)Fiscal decentralization will discourage investment in rural basic education.Local governments with high autonomy tend to show a certain degree of preference in decision-making,blindly pursuing political performance and ignoring basic education and other guaranteed livelihood expenditures,and the investment in rural basic education is poor.Based on the above research,this paper puts forward relevant suggestions,we should adhere to economic construction as the center and promote balanced regional development.Attach importance to basic education and continue to increase investment in basic education;Continue to promote urbanization and achieve integrated urban and rural development;Improve the local fiscal system and identify the fiscal balance;Establish the awareness of human capital investment,and attach importance to talent training and introduction.更多还原