| 财政分权及纵向财政不平衡对中国基础教育质量的影响 |
| |
| 引用本文： | 罗伟卿.财政分权及纵向财政不平衡对中国基础教育质量的影响[J].清华大学学报(哲学社会科学版),2009(Z1). |
| |
| 作者姓名： | 罗伟卿 |
| |
| 作者单位： | 清华大学经济管理学院; |
| |
| 摘 要： | 我国是世界上分权程度最高的国家之一。作为公共财政框架部分之一的基础教育,也就是义务教育,也实行了分权化管理。基础教育的事权主要由地方政府,尤其是县、乡两级政府来承担,这并不合理。1994年的分税制改革,在提高"两个比例"的同时,却导致了纵向财政不平衡,使得地方政府入不敷出,不得不优先考虑经济发展等"硬指标",同时压缩基础教育方面的投资。支出上的分权也会导致地方政府减少教育公共品的供给。实证检验的结果证明了这种现象是确实存在于中国的基础教育中。
|
| 关 键 词： | 财政分权 财政不平衡 基础教育 分税制改革 |
Do Fiscal Decentralization and Vertical Fiscal Imbalance Affect China's Basic Education Quality |
| |
| LUO Wei-qing.Do Fiscal Decentralization and Vertical Fiscal Imbalance Affect China's Basic Education Quality[J].Journal of Tsinghua University(Philosophy and Social Sciences),2009(Z1). |
| |
| Authors: | LUO Wei-qing |
| |
| Institution: | Department of Economics;School of Economics and Management;Tsinghua University;Beijing 100084;China |
| |
| Abstract: | China is one of the countries which are most fiscal decentralized.The management of basic education is also decentralized.Main expenditure responsibilities are imposed on local governments,especially governments in counties and township,which may be not reasonable according to international experience.Tax-sharing reform in 1994 increased "two ratios" while caused problems like vertical fiscal imbalance.That may make local government put economic development in priority and decrease investment in other publi... |
| |
| Keywords: | fiscal decentralization vertical fiscal imbalance basic education tax-sharing reform |
| 本文献已被 CNKI 等数据库收录！ |
