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提供教育性公共服务是地方政府的基本职能,而转移支付的目标之一则是为地方政府基本公共服务供给提供财力保障。文章在对二者关系进行理论分析的基础上,运用协整、向量误差修正模型进行了实证检验。结论表明,转移支付对地方财政教育支出具有促进作用,人均转移支付每增长1%,人(生)均地方财政教育支出增长约1.013%。分区域的分析表明,中部地带转移支付对地方财政教育支出的影响为负,东部地带转移支付对生均地方财政教育支出的正向影响大于西部,西部地方财政教育支出占地区GDP比重的正向影响大于东部。最后,文章对可能原因进行了说明,并提出了相关政策建议。
Providing educational public services is a basic function of local governments, and one of the objectives of transfer payments is to provide financial protection for the supply of basic public services by local governments. Based on the theoretical analysis of the relationship between the two, the article uses the cointegration and vector error correction model to test the empirical results. The conclusion shows that transfer payment has a positive effect on the expenditure of local financial education. For every 1% increase in per capita transfer payment, local government expenditures for education (education) increase by 1.013%. Subregional analysis shows that the impact of transfer payments in the central region on local fiscal education expenditures is negative, and the positive impact of transfer payments in the eastern regions on local fiscal and education expenditures per student is greater than that in the western regions. The proportion of local government expenditure on education and education in the western region is positive Impact is greater than the east. Finally, the article explains the possible causes and puts forward relevant policy suggestions.