省直管县财政改革与县级公共教育资源供给水平研究-《集美大学学报（教育科学版）》

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Title:: Research on Financial Reform of Provincial Directly Managed Counties and Supply Level of County-level Public Education Resources

作者:: 胡德鑫1; 徐文君2; （1.天津大学教育学院，天津 300354；2.天津师范大学教育学部，天津 300382）

Author(s):: HU Dexin1; XU Wenjun2; (1.School of Education,Tianjin University,Tianjin 300354; 2.Department of Education,Tianjin Normal University,Tianjin 300382)

关键词:: 省直管县; 财政改革; 双重差分模型; 公共教育资源

Keywords:: provincial administered counties; fiscal reform; Difference-in-Differences; public education resources

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DOI:: -

文献标志码:: A

摘要:: 省直管县制度对于缓解县域财政困难、增强县域经济活力具有重要意义，但其对公共服务尤其是公共教育的影响却一直存在争议。基于山东省2006年至2018年的县级面板数据，采用双重差分模型实证分析该省2009年和2017年两轮省直管县财政改革对县级公共教育资源供给水平的影响。研究发现，2009年和2017年的DID系数分别为-034%和-056%，从显著性水平来看省直管县财政改革未有效提升教育支出占比，但系数方向暗示可能存在挤占效应。进一步分析2009年试点县自身经济实力和财政自给能力在“省直管县”背景下对公共教育资源供给的影响，结果显示，经济实力强、财政自给度高的试点县在实施省直管县财政改革后DID虽不显著，但系数方向为正，表明教育支出占财政支出的比重倾向于增加，可能有利于县域公共教育资源供给水平的提升。

Abstract:: The system of provincial direct administration of counties is significant for alleviating fiscal stress and stimulating economic vitality in counties.However,its impact on public services， particularly in public education,remains debated.This article is based on county-level panel data from Shandong Province from 2006 to 2018,and uses a Difference-in-Differences model to empirically analyze the impact of the two rounds of provincial direct county financial reforms in 2009 and 2017 on the level of county-level public education resource supply.The study found that the DID coefficients for 2009 and 2017 were -0.34% and -0.56%,respectively,indicating that the fiscal reform of counties directly managed by the province did not effectively increase the share of education expenditure in total fiscal spending,which has a negative impact on the supply of public education resources.Furthermore,analyze the impact of the economic strength and financial self-sufficiency of the pilot counties in 2009 on the supply of public education resources under the background of “provincial administered counties”.The results show that pilot counties with strong economic strength and high fiscal self-sufficiency have positive DID coefficients after implementing the provincial direct county fiscal reform,indicating an increase in the proportion of education expenditure to fiscal expenditure and an improvement in the level of public education resource supply in the county;However,pilot counties with weak economic strength and low self-sufficiency in finance are the opposite.Furthermore,it points out policy implications for enhancing public education resource provision within the context of future provincial direct county fiscal reforms.

《集美大学学报（教育科学版）》[ISSN:1671-6493/CN:35-1238/U]

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