中國政府間財政轉移支付對縣級地方教育財政支出水平與差異的影響

The Impact of Intergovernmental Fiscal Transfers on the Level and Disparity of Educational Expenditure at the County Level in China

本文利用中國2007年全國縣與縣級市數據，採用分位數回歸方法，就不同類型財政轉移支付對縣級地方教育財政支出的影響效果進行了實證研究，着重分析了農村義務教育補助的資金漏損狀況及其在改善縣域間教育財政支出差異方面所可能具有的作用。本文發現，大多數類型的轉移支付對地方教育財政支出都只具有替代性影響，農村義務教育補助對地方自有財力的教育投入具有擠出效應。從全國範圍來看，農村義務教育補助的資金漏損率在50%以上；雖然補助對縣域間教育支出差異具有一定改善作用，但從地區比較來看，該補助的表現差別較大。在東部和中部地區，該補助資金漏損率高達69%以上，令教育支出差異情況惡化；而在西部地區，該補助具有刺激性影響，能改善教育支出差異情況。

Based on data collected from 1，985 counties in 2007 and using quantile regression method， this article examines the impact of different types of intergovernmental fiscal transfers on local public educational expenditure at the county level in China. Special attention has been paid to the fungibility of the subsidy for rural compulsory education and the potential influence from such a subsidy on inter-county disparity of educational expenditure. Results show that most intergovernmental fiscal transfers have a substitutive effect on local educational expenditure while the subsidy for rural compulsory education from the central government has a crowdingout effect on educational expenditure of local governments. The percentage of fungibility of fiscal subsidy for rural compulsory education has reached beyond 50% nationwide. Although the fiscal subsidy ameliorates the inter-county disparity of educational expenditure in the whole， patterns of the influence are different among areas. To be specific， Middle and East China have seen over 69% fungibility of the subsidy and a deteriorated effect from the subsidy on the inter-county diaparity. West China， nonetheless， has experienced not only the growth of local educational expenditure but also an improvement of inter-county disparity of educational expenditure after receiving the subsidy for rural compulsory education from the central government.