省以下财政转移支付保障义务教育发展的绩效、问题与改进

The Role of Fiscal Transfer Payment below the Provincial Level in Guaranteeing the Development of Compulsory Education: Performance%2C Problems and Improvement

分税制改革后，上级财政转移支付成为补足与均等省以下地方政府义务教育投人的主要手段。伴随着财政转移支付力度的加大，省以下义务教育经费的短缺状况有所改善，财政保障水平不断提高，但依然存在着地方义务教育经费缺口较大、转移支付均等地方政府教育供给能力的作用有待加强、使用及管理的规范化和效率有待提高等问题。这些问题，在很大程度上与地方政府的激励结构失衡有关。对其进行改进，需进一步完善省以下财政义务教育转移支付制度，优化地方政府的激励结构，进一步提高转移支付的使用效率与管理水平。

After the tax reform， the superior transfer payment became a major means to replenish and equalize compulsory education input of local governments below the provincial level. With the increase of the compulsory education transfer payment， the fund shortage below the provincial level has been improved and financial guarantee level is continuously raised. But the funding is still largely insufficient; the role of transfer payment in equalizing educational supply ability of local governments should be strengthened; and the standardization and efficiency of use and management need to be improved. These problems， to a great extent， are related to the imbalance in the structure of China' local government incentives. In order to solve these problems， we should further improve the system of compulsory education transfer payment below the provincial level， optimize the structure of local government incentives and raise the efficiency of using transfer payment and the management level of transfer payment.