农村税费改革与义务教育支出结构倒U型演变

The Inverse U-shape Relationship between Rural Tax Reform and Expenditure Structure of Rural Compulsory Education

中国农村义务教育财政长期以来与农村乡镇财政紧密联系在一起，2001年开始的农村税费改革从根本上改变了农村乡镇财政体制，也导致了农村义务教育财政体制的改革。数据分析显示，改革前后，全国大部分省区义务教育阶段人员经费比重出现了倒U型的变化轨迹。借鉴DID方法的思想，本研究通过三个面板数据模型，发现导致这种现象的原因是税费改革前后影响义务教育阶段支出结构的各因素效应在时间和地区两个维度上都出现了不同程度的显著变化。

The rural compulsory education finance of China has a tight relationship with township finance in rural areas for a long time. From 2001， rural tax reform has changed the regime of township finance in rural areas. Accordingly， the regime of rural compulsory education finance has also changed. The analyses of dataset show that the trend of proportion of wages and welfares to current expenditures is an invert u-shape in most areas， using DID theory and three panel models， this paper argues that the reasons of the invert u-shape trend are the effects of factors which affect rural compulsory education finance had changed significantly on two dimensions of time and region.