省内义务教育财政公平研究──基于西部某省小学数据的经验分析

Study on Equity of Provincial School Finance Based on Data of Elementary Schools in One Western Province

本研究从教育财政学角度出发，在我国现有教育管理制度和教育财政体制背景下界定教育公平的该概念和内涵，评述传统公平的度量方法，提出多变量方法的测量工具，并以西部某省为例，使用该省2003─2006年省内所有普通小学数据，测量与评价该省教育财政制度安排和政策设计对教育公平的影响。结果发现，横向公平方面，无论从整体还是局部来看，生均预算内公用经费相差最大；纵向公平方面，该省贫困县公平要素比农村要素更加明显，该省向贫困县倾斜教育资源的政策取得了较理想的结果，财政中立方面，生均预算内公用经费与人均财政收入显着正相关，且逐年上升。

This study defines equity in terms of Chinese current educational administration and finance system based on school finance， followed by review of traditional measuring methods. Based on multivariable analysis of data of elementary schools in a western province in China， the study draws conclusions concerning school finance arrangements of the given province：in horizontal equity， Per─student Budgetary public Expenses is the most unequal index；as to vertical equity， the equity effect of the poor counties designated by the central or provincial government are more important than whether the county locates in rural area；Per─student Budgetary Public Expenses has significant and positive influence on fiscal income per capita， with this correlation becoming strengthened over time and violating the principal of fiscal neutrality.