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中国式财政分权缺乏“用手投票”和“用脚投票”机制约束,地方政府为追求政绩最大化,试图通过学校合并产生规模经济来降低生均教育财政支出,是地方断章取义执行中央中小学布局调整政策的主要原因。以中国31个省2001-2010年的面板模型结果显示,财政分权度越高,地方政府合并中小学力度越大,学校数越少,生均预算内教育支出越低。纠正财政分权下地方政府布局调整的行为扭曲,要科学规划学校布局,改进绩效考核指标,加强明文和程序约束。
Chinese-style fiscal decentralization lacks “voting by hand” and “voting by foot” mechanism. Local governments try to reduce their financial expenditure per student by seeking to maximize their performance and trying to reduce their financial expenditure through the school merger The main reason for the implementation of the policy of adjusting the layout of primary and middle schools in the Central Government. The panel model of China’s 31 provinces from 2001 to 2010 shows that the higher the degree of fiscal decentralization, the greater the local government’s consolidation of primary and secondary schools, the smaller the number of schools, the lower the expenditure on education within the per student budget. To rectify the distortion of the layout and adjustment of local governments under fiscal decentralization, it is necessary to scientifically plan the school layout, improve performance appraisal indicators, and strengthen the plaintext and procedural constraints.