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义务教育在提升国民的整体素质与国际竞争力上具有重要作用。本文运用动态因子分析法(dynamic factor analysis,DFA)对中国30个省级地方政府(不含西藏)2009—2013年义务教育财政支出的绩效水平进行了综合评价。结果表明,经济发达地区具有较高的绩效水平,但经济欠发达地区也可通过转移支付等方式获得高绩效水平,地区间的绩效水平差异较大。在此基础上,对义务教育财政支出绩效水平的影响因素进行了实证分析。研究表明,各影响因素存在地区异质性,就全国来说财政分权、人口密度与地区经济发展水平有利于增进地方政府义务教育财政支出绩效水平,财政收入对义务教育财政支出的绩效水平具有负面影响,城市化水平、经济开放度与人均转移支付并没有提高义务教育财政支出绩效水平。
Compulsory education plays an important role in enhancing the overall quality of the national and its international competitiveness. In this paper, we use the dynamic factor analysis (DFA) to make a comprehensive assessment of the performance level of the compulsory education expenditure of 30 provincial-level local governments (excluding Tibet) from 2009 to 2013. The results show that the economically developed regions have higher performance levels, but the economically less developed regions can also obtain high performance levels by means of transfer payment, etc., and the performance levels among regions vary greatly. On this basis, the paper makes an empirical analysis of the influential factors of the performance level of compulsory education expenditure. The research shows that there are regional heterogeneity among the various influencing factors. For the whole country, fiscal decentralization, population density and regional economic development level are conducive to improving the performance level of local governments’ compulsory education expenditure. The performance level of fiscal revenue for compulsory education fiscal expenditure has Negative impact, urbanization, economic openness and per capita transfer payments did not improve the performance level of compulsory education expenditure.