摘要
确保农村义务教育经费需要是农村税费改革的一个主要目标。目前,各地主要通过上级财政转移支付来确保农村义务教育经费。本文对109个农业县(市)农村税费改革前后教育经费和县级财政统计数据进行实证研究发现,县级财政获得上级转移支付大幅增加的同时,教育经费占全县财政支出的比例反而下降了,农村义务教育经费出现“挤出效应”。进一步的研究表明,造成这种“挤出效应”的主要原因就是农村税费改革政策。由于农村税费改革并没有给予地方政府足够的激励,造成了地方政府不完全执行政策,从而出现了“挤出效应”。
Rural Tax-fee reform decreases local government revenue as well as reduces tax burden on peasants. One of main goals of rural Tax-fee reform is insuring the financing of rural compulsory education. This thesis makes an empirical study on rural tax-fee reform based on the statistic data of 109 counties and finds that the proportion of education financing to fiscal expenditure in county government decreases when county government get more transfer. The transfer has a crowding out effect; the financing of rural compulsory education is crowded out. Thus it comes to the conclusion that rural Tax-fee reform is a main cause of this kind of crowding out effect.
出处
《清华大学教育研究》
CSSCI
北大核心
2004年第5期54-59,共6页
Tsinghua Journal of Education
基金
清华大学公共管理学院"税费改革后农村义务教育投入保障机制"课题组的研究成果之一。
