省对县义务教育因素法转移支付模式的设计与模拟——基于浙江的个案研究

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硕士学位论文

III

摘要

近年来，义务教育在我国地区间、城乡间以及社会群体间呈现出了越来越明

显的数量与质量上的不均衡，城市内部也出现了与收入和社会地位分化相对应的

择校聚居现象，义务教育受教育年限与教育质量上的差异严重制约了低收入人群

的人力资本积累，并且造成了社会分割。由此，解决中国的义务教育不公平，是

关系到目前和未来我国经济可持续发展、社会和谐稳定的重大现实问题。

本文首先比较了文献中三种实现义务教育公平的主要政策思路——调整事

权、财政转移支付以及破除户籍对人口流动的限制，分析认为实施转移支付是我

国实现义务教育公平的一项长期性政策选择。在此基础上，进一步依据省管县财

政体制的现实背景以及义务教育不公平的现状，从逻辑上确立了省对县实施义务

教育转移支付的必要性。浙江省较早就开始实行了“省管县”财政体制，其所建

立起的省级政府与县级政府（指县和县级市）之间的财政关系具有较强的代表性，

在义务教育转移支付方面也已经进行了多年的探索和实践，初步确立起了省级政

府对县级政府的义务教育转移支付责任。为此，本文选取浙江省作为分析案例。

为了展示研究对象的制度背景，文章在接下来的一章对浙江省重要政府文件

（行政法规、部门规章等）进行了文本分析，以此提炼出浙江省在促进义务教育

均衡发展和高水平发展过程中所构建起来的体制框架以及省对县在义务教育转移

支付方面的具体实践路径。在此基础上，文章进一步分析了浙江现行的省对县义

务教育转移支付体系的缺陷，包括专项转移支付比重过大、一般性转移支付预算

不独立，一般性转移支付的因素法测算较为简单等。这些缺陷促使我们认识到构

建起一个更为完善的转移支付体系对浙江的义务教育事业均衡发展显得十分重

要，也为下文中的因素法模型设计提供了强有力的现实基础。为客观地观察现行

转移支付体系的效果，文章通过采集 2008 年 51 个县（市）的数据集，运用公共

经济学领域经典的利益归宿分析法（BIA）对浙江省 2008 年专项转移支付前后义

务教育公共支出的公平性进行了经验评价。结果发现，专项转移支付在一定程度

上体现了向弱势群体再分配的倾向，因具有一定的累进性，但再分配的效果比较

微弱，并没有发挥出显著的财政横向均等效果。这种结果显示政策实践还具有进

一步优化的空间。

第三章是全文的核心。本章首先简要回顾了因素法转移支付的发展脉络以及

在我国的实践历程。然后，结合浙江的实践基础以及完善因素法转移支付的要求，

文章提出的因素法转移支付模型是一个同时考虑了支出需求与财政能力的类型。

为了便于比较，模型的测算仍然基于 2008 年 51 个县（市）的基础数据而展开，

分别运用回归法测算出了各个县（市）的义务教育理论财政能力与义务教育理论

硕士学位论文

财政支出需求，从而最终模拟出各县（市）的义务教育转移支付额。结果发现，

该模型下的义务教育转移支付资金总额与实际的转移支付总额相当吻合，同时，

该模型的横向财政均等化效应也得到了有效检验，即我们所设计的因素法模型达

到了良好的预期效果。

在所设计的模型测算过程中，我们通过对回归中各个因素的详细理论分析和

计量效果讨论，尽可能地提高了精确性、保证了模型的科学性和客观性。但我们

所提供的模型事实上仍然提供了政策干预的空间，一是实际所能提供的义务教育

转移支付资金总额与理论测算的所要提供的转移支付资金总额可能存在的缺口为

省级财政调整纵向失衡提供了空间，这一点是因素法模型本身所蕴含的；二是通

过对义务教育标准努力的人为向上调整，使得测算得到的转移支付更具再分配效

应，从而为省级政府实施更强的公平性偏好提供了一个参照选择。

最后，为了使所设计的模型能够在实践中顺利操作并保证它能够真正地发挥

作用，文章提出应当提供一系列配套性措施，诸如以省财政厅为主导、多部门相

互协调，选择适宜的转移支付资金划拨方式，编制义务教育转移支付预、决算，

加强对转移支付资金去向的监督等。

关键词：义务教育公平；利益归宿法；因素法转移支付；浙江

硕士学位论文

ABSTRACT

In recent years, there emerged a conspicuously quantitative and qualitative

inequality in compulsory education among regions, urban and rural areas and even

social groups. Furthermore, intra-city settlements by school choice also appeared,

accompanying the polarization of income and social status. Those processes and their

consequences severely constrained the human capital accumulation of low income

people, and led social segregation. Therefore, it’s critical to get rid of the inequality in

compulsory education, which is an issue counting to sustainable economic development

and harmonious society in our country.

This paper, in the first place, compares three policy positions in literature, namely,

powers of the authority structural adjustment, fiscal transfer payment system and

eliminating the restraint of population mobility caused by hukou system. After detailed

analysis, I point that fiscal transfer payment is a persistent policy choice in this country.

Based on the fiscal system of province directly governing counties and the present

unfairness situation of compulsory education, this paper established the logic that

province-to-county transfer payment of compulsory education is quite necessary. Then

Zhejiang province was selected as a case, because this province has a long history of

practicing province directly governing counties, it’s a leading card of the fiscal relation

between provincial government and county-level ones.

In the following paragraph, I show the institutional background by reading the

main governmental texts (e.g. administrative measures, office regulations). My purposes

are to refine the institutional framework of compulsory education in Zhejiang province

and, especially, the practice routes of province-to-county transfer payment of

compulsory education. Then I further analyze the defects of the existing fiscal transfer

payment system of compulsory education, involving the high ratio of special fiscal

transfer payment, the unindependent budget process of general purpose transfer

payment and the simple calculation in the formula-based transfer payment, etc. These

drawbacks drive us realizing an improved fiscal transfer payment is very important for

balanced development of compulsory education in Zhejiang, they also provide the

realistic basis for the design of formula-based transfer payment in the next part.

To observe the effect of existing transfer system, based on a dataset containing

51counties in year 2008, the paper employs BIA, a classic method in public economics,

to assess the fairness of compulsory education expenditure before and after special

硕士学位论文

fiscal transfer payment. The result reveals special fiscal transfer payment has some

redistributive tendency, but be too weak to play a significant fiscal horizontal

equalization effect. It brings to light that there is considerable space to improve existing

policy or system.

The third paragraph is the core of the paper. First of all, I retrace its development

history and its practice in our country. Then, based on the practice in Zhejiang and the

requirement for improving formula-based transfer payment, a model simultaneously

considering fiscal expenditure need and fiscal capacity is proposed. To compare with the

former analysis and statistical result, calculation of the proposed model still bases on the

dataset of 51 counties in year 2008. Method of regression is operated to calculate the

theoretical fiscal capacity and expenditure need of compulsory education, then, the

transfer payment of each county can be obtained under the model. I find the calculated

total amounts of fiscal transfer payment fairly match the real ones, moreover, the fiscal

horizontal equalization effect is well examined, that is to say, the designed

formula-based transfer payment model achieves the anticipating effect.

In the simulation process of the proposed model, I give detailed theoretic analysis

of each factor and elaborate discussion of the empirical results, trying to enhance the

model’s preciseness, ensure its scientificalness and objectivity. However, there is still

scope for policy intervention. Firstly, there is a potential gap of funds between the real

supply and the theoretic need, which provides the adjusting space for vertical imbalance

for provincial department of public finance and, secondly, I implement a up-adjusted

standard endeavour so that the simulation results exhibit more distributive effect, which

offers a reference base for more strong fairness preference of the provincial

government.

Finally, the paper brings up a package of matching measures to support the model’s

operation and its real effect in practice. The main measures include taking provincial

department of public finance as the leading department, as well as other departments’

coordination, selecting desirable approach of fund transfer and making budget of fiscal

transfer payment of compulsory education and, strengthening supervision.

Key words: fairness of compulsory education; BIA; formula-based transfer payment;

Zhejiang

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摘要：

硕士学位论文\III摘要近年来，义务教育在我国地区间、城乡间以及社会群体间呈现出了越来越明显的数量与质量上的不均衡，城市内部也出现了与收入和社会地位分化相对应的择校聚居现象，义务教育受教育年限与教育质量上的差异严重制约了低收入人群的人力资本积累，并且造成了社会分割。由此，解决中国的义务教育不公平，是关系到目前和未来我国经济可持续发展、社会和谐稳定的重大现实问题。本文首先比较了文献中三种实现义务教育公平的主要政策思路——调整事权、财政转移支付以及破除户籍对人口流动的限制，分析认为实施转移支付是我国实现义务教育公平的一项长期性政策选择。在此基础上，进一步依据省管县财政体制的现实背景以及义务教育不公...

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