中国县级政府教育财政预算行为：一个案例研究

County Government Educational Budgeting in China：A Case Study

本研究描述了西北三个国家级贫困县县级政府预算政策机制。揭示出现存的机制导致只有少数人能够真正参与预算过程。其次，公民需求与政府支出重点之间相脱离，在某种程度上导致了公共服务供给中社会公平性缺失，那些最贫困、最需关注的公民需求被置于视界之外，因此他们必须在政府预算范围之外自筹自办解决其不能从根本上解决问题的；相反，如果地方政府的公共开支重点不变，如果其背后的政治决策架构不变，上述的这些问题将继续存在。

This paper provides a discussion of budgeting at the county level of Chinese government. Based on findings from field studies in three poverty─stricken counties in northwestern China， it is argued that the existing institutional arrangement for budget formulation enables the budgeting process to involve few participants. Second， the separation of demands of citizens and spending priorities of county government has resulted to some extent in the lack of social equity in the provision of public services， and the most serious problem is that the needs of the poorest and the most needy citizens are overlooked. Because of this separation， citizens have to be self─reliant in solving the problems outside the purview of government budgeting. In the end the paper argues that the elimination of extra─budgetary funds in the Rural Fiscal Reform is not the solution to the problem. The spending priorities of county governments have to be changed and the political configuration behind such priorities has to be challenged.