【摘要】 充足的教育经费投入是普通高中教育优质、均衡发展的重要保障，面对教育发展的新时期、新阶段所提出的新要求，有必要了解近十年来我国普通高中不同来源的教育经费投入的现状、地区差异、收敛趋势及其影响因素。本文将普通高中不同来源教育经费分为国家财政性教育经费与非财政性教育经费两大类，并基于收敛假说，利用泰尔指数、动态面板数据模型对2010—2019年全国不同地区的不同来源的普通高中生均教育经费投入进行分析。研究发现，国家财政性生均教育经费投入存在σ收敛、β收敛与俱乐部收敛；非财政性生均教育经费投入不存在σ收敛，但存在β收敛与俱乐部收敛。具体而言，国家财政性生均教育经费投入绝对差距呈现缩小的趋势，非财政性生均教育经费投入的绝对差距呈现出扩大的趋势；两种不同来源的教育经费投入均能实现落后地区对发达地区的追赶，且都存在聚集效应，可能会出现马太效应现象。人均财政收入、政府对教育的重视程度、当地受高等教育人口占比都对两种教育经费投入有正向影响，国家财政性教育经费投入存在规模效应，非财政性教育经费投入较低且受高中生密度的正向影响。更多还原

【Abstract】 Sufficient educational fund investment is an important guarantee for the high-quality and balanced development of general high school.Facing the new requirements put forward in the new period and stage of educational development, it is necessary to understand the current situation, regional difference and influencing factors of different source educational fund investment of general high school in the last ten years.In this paper, the education funding from different sources of general high schools is divided into two categories: national fiscal education funds and non-fiscal education funds.Based on the convergence hypothesis, Theil index and dynamic panel data model were used to analyze the general high school education investment from different sources in different regions of China from 2010 to 2019.The results show that there is σ convergence, β convergence and club convergence for national fiscal education funds, while there is no σ convergence but β convergence and club convergence for non-fiscal education funds.Specifically, the absolute gap of the national fiscal funds shows a trend of decreasing, while the absolute gap of the non-fiscal funds shows a trend of expanding.The two different sources of education funds can realize the backward regions to catch up with the developed regions, and both have aggregation effects, which may lead to the Matthew effect.The per capita fiscal revenue, the government’s emphasis on education, and the proportion of local population with higher education all have positive effects on the two kinds of education funds.The national fiscal education funds have scale effect, while the non-fiscal education funds are low and positively affected by the density of high school students.更多还原