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本文利用2002—2011年省际面板数据,综合采用了财政收入分权、财政支出分权、财政自主度三大分权指标,实证分析了财政分权和城乡义务教育均衡度之间的关系。实证发现,中国的省级财政分权对于提升城乡义务教育均衡度、缩小城乡义务教育差距具有显著的负向影响,其中财政分权对于城乡小学差异影响比对城乡初中差异的影响更大。同时,财政收入分权对于城乡义务教育均衡度的负向影响最大,而财政自主性对于城乡义务教育的负向影响则相对较小。这对于我们深化财政分权对于地区财政的影响,以及分析省级教育财政支出和缩小城乡义务教育差距都有重要的意义。
Based on the inter-provincial panel data from 2002 to 2011, this paper comprehensively adopts three decentralization indicators: fiscal decentralization, fiscal decentralization and fiscal autonomy, and empirically analyzes the relationship between fiscal decentralization and the balance between urban and rural compulsory education. The empirical results show that the provincial fiscal decentralization in China has a significant negative impact on increasing the balance between urban and rural compulsory education and narrowing the gap between urban and rural compulsory education. The impact of fiscal decentralization on urban primary and secondary schools has a greater impact on urban-rural junior high school differences. At the same time, fiscal decentralization has the greatest negative impact on the equilibrium of urban and rural compulsory education, while the fiscal negative impact on urban and rural compulsory education is relatively small. This is of great significance for us to deepen the impact of fiscal decentralization on regional finance and to analyze provincial fiscal expenditures for education and narrow the gap between urban and rural compulsory education.