【作者】 刘敏；

【导师】 高远东；

【作者基本信息】 西南大学 ， 国民经济学， 2023， 硕士

【摘要】 随着我国特色社会主义迈入新时代的篇章,我国经济已经从快速发展向高质量发展转变,人民生活水平逐步提高的同时居民收入发展仍然存在着不均衡、不协调的问题。2021年中央一号文件提出,到2025年,巩固拓展脱贫攻坚成果,持续缩小城乡居民收入差距。缩小城乡收入差距,是民心之所向,有利于增强人民群众的获得感以及幸福感。教育财政支出作为人力资本投资的主要路径,对收入的增长积极作用毋庸置疑。基础教育是培养人才、提升国民素质的基础,是我国教育系统的重要组成部分,但是基础教育财政支出的资源配置情况如何、对城乡收入差距的影响是否与公共教育财政支出一致,基础教育财政支出作为早期政府教育投入作用于城乡收入差距的机制如何,这一系列问题引人深思。所以本文围绕基础教育财政支出及其使用结构、层级结构、城乡结构展开分析,并进行作用机制检验,有助于更好地配置教育资源,从而致力于城乡收入差距改善。本文的研究与写作思路如下:以相关理论为基础建立起文章的分析框架,其次通过描述性统计分析与计量分析进行文章实证研究部分的撰写,最后结合现状背景与研究结论提出相关政策建议。(1)理论部分:根据收入分配理论与二元经济结构理论梳理城乡收入差距的形成过程,根据人力资本理论与公共产品理论形成与基础教育财政支出相关的理论体系;对基础教育财政支出与城乡收入差距进行概念定义,从基础教育财政支出总体及内部结构、层级结构、城乡差异的资源配置分析基础教育财政支出对城乡收入差距的影响机理。(2)实证部分:根据省级面板数据,利用双向固定效应模型分析基础教育财政支出总体与结构性因素对城乡收入差距的影响效应,并通过工具变量法、更换被解释变量、缩尾处理验证基准回归的稳健性。进一步地验证基础教育财政支出影响城乡收入差距的机制路径,以及通过异质性分析探讨不同地理区位下基础教育财政支出的作用差异。研究结果发现:(1)基础教育财政支出对城乡收入差距具有显著的改善效应,基础教育财政支出改善城乡收入差距可以通过人力资本结构的优化效应、教育不平等程度的缩小效应两条路径实现。(2)基础教育财政支出的使用结构在一定程度上可以反映为基础教育的质量,其中教师经费作为师资力量的体现,对城乡收入差距的改善程度最大,学校运转与校舍改善对城乡收入差距也呈现负向影响,学生资助对城乡收入差距的影响并不显著。(3)基础教育财政支出层级结构对城乡收入差距的影响上,小学与初中作为全面普适性教育,对城乡收入差距呈现负向调节作用,初中改善程度最大,高中教育财政支出对城乡收入差距影响并不显著。(4)基础教育财政支出城乡不均等对城乡收入差距呈显著的扩大效应,小学城乡教育财政支出不均衡对城乡收入差距的消极作用最大。(5)地理区位异质性分析表明基础教育财政支出对中西部地区城乡收入差距的改善效果更强;使用结构方面,东部地区相较于教师经费,学校运转与校舍改善支出对城乡收入差距呈现负向缩小,而中西部地区与之相反,教师经费对城乡收入差距发挥改善效应,学校运转与校舍改善并不显著;学生资助在东部地区发挥城乡收入差距的扩大效应,中西部地区发挥改善效应。基础教育财政支出层级结构与城乡结构对城乡收入差距的影响并不存在明显的地区异质性差异。基于理论现状分析以及实证检验结果,主要围绕基础教育财政支出的资源配置保障教育公平从而改善城乡收入差距提出以下建议:第一,提高社会投入占教育经费的比重,形成政府主导,多主体参与的教育资金来源;第二,重视基础教育,优化财政教育支出结构,改变财政教育支出倒三角结构;第三,提高教师待遇水平,保障教育师资均衡;第四,加快推进城乡基础教育财政支出均衡,缩小城乡教育差距;第五,积极推进“双减”政策,强化政府在教育资源配置中的作用;第六,利用信息化技术手段,助力乡村教育发展。更多还原

【Abstract】 As socialism with Chinese characteristics towards a neway,China’s economy has changed from rapid development to high-quality development,and people’s living standards have gradually improved while the development of residents’ income still has uneven and uncoordinated problems.2021 Central Document No.1 proposed that by2025,consolidate and expand the results of poverty eradication and continue to shrink the urban-rural income gap,which is the desire of the people and is conducive to enhancing the people’s sense of access as well as happiness.As the main path of investment in human capital,financial expenditure on education has an undeniable positive effect on income growth.Basic education is the foundation for cultivating talents and improving national quality,and it is an important part of China’s education system.However,it is interesting to ponder whether the resource allocation of basic education financial expenditure,its impact on the urban-rural income gap accords with that of public education financial expenditure,and whether the importance of basic education financial expenditure can be realized through the path of promoting education equity.Therefore,this paper analyzes basic education fiscal spending and its use structure,hierarchical structure,and urbanrural structure,and examines the mechanism of action,which helps to better allocate education resources and thus work on improving the urban-rural income gap.The research and writing ideas of this paper are as follows: to establish the analytical framework of the article based on relevant theories,followed by the empirical research part of the article through two departments of descriptive statistical analysis and econometric analysis,and finally to put forward relevant policy recommendations in the context of the current situation and research findings.(1)Theoretical part: sort out the formation process of urban-rural income gap based on income distribution theory and dualistic economic structure theory,and form a theoretical system related to basic education financial expenditure based on human capital theory and public goods theory.(2)Empirical part: Based on the provincial panel data,the two-way fixed effects model is used to analyze the effects of basic education fiscal expenditure and resource allocation on the urban-rural income gap,and the robustness of the baseline regressions is also verified through the instrumental variables method,extended lag regression,replacement of the explanatory variables and tailing treatment.Further,to verify the mechanism pathways through which fiscal expenditure on basic education affects the urban-rural income gap,as well as a heterogeneity analysis to explore the differences in the role of fiscal expenditure on basic education under different geographical locations and degrees of urbanisation development.The results of the study found that:(1)The financial expenditure on basic education has a significant ameliorating effect on the urban-rural income gap.The path of basic education improving the urban-rural income gap can be realized through two paths: the optimizing effect of human capital structure,and the reducing effect of the degree of education inequality.(2)The use structure of basic education financial expenditures can be reflected as the quality of basic education to a certain extent.The use structure is classified according to four major functions: teacher funding,student financial aid,school operation and school environment improvement,and there are differences in the degree of influence of basic education financial expenditures on urban-rural income gap.Among them,teacher funding,as the embodiment of teacher strength,has the greatest degree of improvement on the urban-rural income gap,while school operation and school environment improvement also have a negative impact on the urban-rural income gap,and student financial aid does not have a significant impact on the urban-rural income gap.(3)As for the influence of the structure of basic education financial expenditures on the urban-rural income gap,elementary and junior high schools,as comprehensive and universal education,show a negative adjustment effect on the urban-rural income gap,and junior high schools improve the most,while the influence of senior high school education financial expenditures on the urban-rural income gap is not significant.(4)The urban-rural difference of basic education financial expenditure has a prominent amplified effect on the urban-rural income gap,what’s more the unequal education resources will worsen the urban-rural income gap,and the unbalanced urban-rural education financial expenditure on elementary school has the greatest negative effect on the urban-rural income gap.(5)The analysis of geographical location heterogeneity shows that basic education expenditure has a stronger effect on improving the urban-rural income gap in the central and western regions;in terms of the structure of use,school operation and school building improvement expenditure has a negative effect on reducing the urbanrural income gap in the eastern regions compared to teacher funding,while the opposite is true in the central and western regions,where teacher funding has an improving effect on the urban-rural income gap,while school operation and school building improvement do not have a significant effect;student financial assistance In the eastern region,it has a widening effect on the urban-rural income gap,while in the central and western regions,it has an improving effect.There is no significant regional heterogeneity in the impact of the hierarchical structure of basic education expenditure on the urban-rural income gap.Based on the analysis of the current state of the theory and the results of the empirical test,the following suggestions are made to improve the urban-rural income gap mainly around the resource allocation of basic education fiscal expenditure to guarantee educational equity: First,increase the proportion of social investment in education funding,form a government-led,multi-body participation source of education funding,and under the county-based under the county-based financial expenditure management system,strengthen the provincial government’s responsibility for resource allocation and improve the level of financial expenditure on basic education;Second,attach importance to basic education,optimize the structure of financial education expenditure,and change the inverted triangle structure of financial education expenditure;Third,improve the level of teachers’ remuneration and ensure balanced education teachers;Fourth,accelerate the balanced financial expenditure on basic education in urban and rural areas,and shrink the urban-rural educational gap;Fifth,actively promote the policy of "double reduction" and strengthen the role of the government in educational resource allocation;Sixth,use information technology to help the development of rural education.更多还原