摘要
学前教育是重要的公益性事业,地方财政对其支出不足与其财政压力密切相关。本文借助“营改增”捕捉地方财政压力的外生变化,采用强度双重差分方法考察了财政压力对地方政府学前教育财政支出行为的影响。研究结果发现:地方政府在财政压力增大时会优先压缩学前教育财政支出,且财政压力对学前教育财政支出的负向影响在经济发展水平较低和政府竞争力较弱的地区更为明显。同时还发现,地方财政压力越大,义务教育财政支出要求越高,地方学前教育财政支出占财政总支出的比重会越小,即在财政压力下地方政府的义务教育支出与学前教育支出存在反向替代关系。本文研究的结论为解决学前教育财政投入不足问题提供了政策启示:若要充分发挥地方政府提供学前教育公共服务的信息优势,必须增加地方财力,同时也要注重各级教育的协调发展。
Preschool education is an important public welfare,the lack of local financial expenditure on it is closely related to the financial pressure.With the help of“replacing business tax with value-added tax”,this paper captures the exogenous changes of local financial pressure and uses the intensity differential method to investigate the influence of financial pressure on the financial expenditure behavior of local governments in preschool education.The results show that when the financial pressure increases,the local government will give priority to reducing the financial expenditure of preschool education,and the negative impact of financial pressure on the financial expenditure of preschool education is more obvious in the regions with low economic development level and weak government competition.At the same time,it is also found that the greater the local financial pressure,the higher the requirement of compulsory education financial expenditure,the smaller the proportion of local pre-school education financial expenditure in the total financial expenditure,that is,there is a reverse substitution relationship between local government compulsory education expenditure and pre-school education expenditure under financial pressure.The conclusion of this study provides policy enlightenment for solving the problem of insufficient financial investment in preschool education:in order to give full play to the information advantages of local governments in providing preschool education public services,it is necessary to increase local financial resources,and pay attention to the coordinated development of education at all levels.
作者
李祥云
徐慧雯
LI Xiang-yun;XU Hui-wen(School of Public Finance and Taxation,Zhongnan University of Economics and Law)
出处
《教育经济评论》
2025年第2期23-42,共20页
China Economics of Education Review
基金
全国教育科学规划重大项目“教育事权划分与支出责任研究”(VFA220008)。
关键词
财政压力
学前教育
支出不足
“营改增”
fiscal pressure
preschool education
insufficient expenditure
“VAT Reform”
作者简介
李祥云,中南财经政法大学财政税务学院,电子邮箱地址:lixiangyunlz@126.com;徐慧雯,中南财经政法大学财政税务学院,电子邮箱地址:xuhuiwen0705@163.com。
