“省直管县”财政改革与县级财政教育支出——基于湖南省数据的准实验研究

财经论丛 ›› 2019, Vol. 35 ›› Issue (7): 35-43.

“省直管县”财政改革与县级财政教育支出——基于湖南省数据的准实验研究

丁建福¹, 宗晓华², 叶萌²

1.浙江财经大学财政税务学院,浙江杭州 310018;
2.南京大学教育研究院,江苏南京 210093

收稿日期:2018-07-19 出版日期:2019-07-10 发布日期:2019-07-08
作者简介:丁建福(1980-),男,江西临川人,浙江财经大学财政税务学院副教授;宗晓华(1982-),男,河南平顶山人,南京大学教育研究院副研究员;叶萌(1994-),女,安徽桐城人,南京大学教育研究院硕士生。
基金资助:
国家社会科学基金教育学青年课题(CFA150157)

Province-Managing-County Fiscal Reform and Educational Expenditure of County Finance ——A Quasi-experimental Study Based on Panel Data in Hunan Province

DING Jianfu¹, ZONG Xiaohua², YE Meng²

1.School of Public Finance and Public Taxation, Zhejiang University of Finance and Economics, Hangzhou 310018, China;
2.Institute of Education, Nanjing University, Nanjing 210093, China

Received:2018-07-19 Online:2019-07-10 Published:2019-07-08

摘要/Abstract

摘要： “省直管县”财政体制改革对于增强县级政府财政自主权,提高县级义务教育经费供给水平具有重要的政策意义。本文基于湖南省2006~2013年的县级面板数据,采用DID和DID-PSM方法评估“省直管县”财政改革对县级教育财政支出的影响。实证分析结果显示,改革降低了县级财政的教育支出比例,但在统计上不显著。在有效控制选择偏差后,改革呈现出显著的负向效果。通过对制度和政策的分析发现,这与湖南省特殊的激励机制设计等有密切的关系。未来深化改革时,需进一步加强对县级财政的监管力度,在保证转移支付分配机制公平的同时,依据教育投入努力程度等方面进行挂钩奖励,在省内民族地区保持更为谨慎的态度。

关键词: “省直管县”财政改革, 县级教育财政支出, DID, DID-PSM

Abstract: Province-Managing-County (PMC) Fiscal Reform has great policy significance to strengthen financial autonomy and increase the educational expenditure of counties. Based on the county panel data of Hunan province from 2006-2013, this paper establishes a metering model and uses DID and DID-PSM to evaluate the effect of PMC fiscal reform on the educational expenditure of county finance. The result shows that the reform has reduced the proportion of fiscal educational expenditure, which is not statistically significant. After the selection bias is effectively controlled, the reform has a significant negative effect on the expenditure. Policy analysis finds that the effect is closely related to the design of special incentive mechanism in Hunan province. In the future, Hunan province should further strengthen the supervision of the county, pay the reward according to the input efforts in education, ensure the fairness of the transfer payment distribution mechanism as well as maintain a more cautious attitude in ethnic areas.

Key words: PMC Fiscal Reform, County-level Educational Expenditure, DID, DID-PSM

中图分类号:

F812.45

丁建福, 宗晓华, 叶萌. “省直管县”财政改革与县级财政教育支出——基于湖南省数据的准实验研究[J]. 财经论丛, 2019, 35(7): 35-43.

DING Jianfu, ZONG Xiaohua, YE Meng. Province-Managing-County Fiscal Reform and Educational Expenditure of County Finance ——A Quasi-experimental Study Based on Panel Data in Hunan Province[J]. , 2019, 35(7): 35-43.

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