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本文旨在讨论省管县中两种财政放权模式——财政管理自主权和经济社会管理决策权——对经济强县(市)和经济相对薄弱的县(市)的教育支出比重的影响。利用“双重差分”分析方法和固定效应模型对1998-2007年间黑龙江和江西两个省内全部共144个县和县级市的相关社会经济数据进行测量,发现分权内容和试点模式对地方教育支出比重产生的影响不同:经济强县获得更多经济管理决策权后,会显著压缩地方一般预算中教育支出的比重;经济弱县获得更多财政管理自主权后,可能促进地方教育支出的比重或减缓下降的速度;改革的效果随时间有自我强化的趋势。
The purpose of this paper is to discuss the effects of two types of fiscal decentralization in provinces and counties - fiscal management autonomy and economic and social management decision-making - on the share of education spending in economically strong counties (cities) and in economically weak counties (cities). Based on the “double difference” analysis method and the fixed effect model, the relative socio-economic data of 144 counties and county-level cities in Heilongjiang and Jiangxi provinces from 1998 to 2007 were measured. It was found that decentralized content and pilot model pairs The impact of the share of local education expenditure is different: when powerful economic counties obtain more decision-making powers for economic management, the proportion of education expenditures in local general budget will be significantly reduced; and after weak economic counties gain more fiscal management autonomy, local education expenditures may be promoted Or reduce the rate of decline; the effect of reform over time self-reinforcing trend.