江苏省财政教育经费投入问题研究

江苏省虽然是发达省份,财政收入在全国各省市自治区中排第二位,但是江苏省的各项公共财政预算教育经费指标全国各省市自治区中的排序均与此远远偏后,需要加大江苏省财政教育投入的力度。     

财政经济良性循环问题的若干思考

我国目前正在进行的财政收入体制改革已经使国家财政的面貌发生了明显变化,国家财政逐步走上良性循环的发展道路,财政收入稳定增长的机制初步形成.但是我国的财政经济良性循环好受到诸多因素的影响,本文主要分析了这些影响因素,同时还提出了一些解决对策.     

从财政个税依存度看个税调整的影响

从财政个税依存度来看,个税调整既不会对中央政府财政收入造成显著影响,也不会对我国财政个税依存度最高和最低的地区造成显著影响.整体而言,国家财政总收入不会受到个税调整的显著影响.     

影响财政经济良性循环的主要因素及基本对策

我国目前正在进行的财政收入体制改革已经使国家财政的面貌发生了明显变化,国家财政逐步走上良性循环的发展道路,财政收入稳定增长的机制初步形成.但是我国的财政经济良性循环好受到诸多因素的影响,本文主要分析了这些影响因素,同时还提出了一些解决对策.     

北京地方财政可持续发展的协整分析

地方财政可持续发展是财政收入、财政支出、经济发展三位一体的系统平衡与协调。本文对北京市1978-2012年的财政收入、财政支出和经济增长的协整检验结果表明其财政可持续发展能力比较好;Granger因果检验结果表明经济快速增长是北京市财政可持续发展的关键,但财政收入弹性较小、财政支出对经济的刺激作用不明显是影响财政可持续发展的深层问题;最后,从提高财政收入质量、提高财政支出效益和加强财政监管三方面提出了提升北京市财政可持续发展能力的建议。     

陕西省山阳县多措并举确保实现财政“双过半”

日前,山阳县委、县政府召开财政收入专题会议,采取四条得力措施确保财政＂双过半＂目标的顺利实现。今年以来,受一系列因素的影响,该县财政收入面临前所未有的困难,1-4月份,全县财政总收入累计完成4856万元。     

新制度经济学视角下土地财政与城市扩张的相关性分析

中国的"土地财政"加剧了地方财政对土地出让金的依赖,也在一定程度上促进了房价的上涨.土地价格受社会经济发展的影响,同时又反作用于城市社会经济的发展,并最终影响到城市扩张.因此.土地财政和城市扩张有着密不可分的联系.本文通过分析地方土地财政与城市扩张的相关性,提出随着城市的扩张,土地财政收入呈下降趋势,并最终导致地方财政支出加大这一结论.最后从新制度经济学角度,提出解决我国地方财政困境的对策和建议.     

地方政府的"土地财政"及其弊端

目前我国地方政府把土地作为增加财政收入的工具,对地方财政和土地资源的可持续利用造成不利的影响。分析了财政激励条件下地方政府的土地利用行为,并在环境保护视角下深入分析这些行为对地方财政和土地资源的影响。发现由于土地资源的稀缺性,地方政府以持续开发土地作为发展动力的土地财政不是一种可持续的发展模式,不能为地方政府带来稳定的财政收入,终将导致财政收入的枯竭。     

加强财政审计工作 促进财政体制改革

当前，我国财政改革已经进入到一个新的阶段，从“分税制”财政体制下将侧重点放在财政收入方面，逐步转移到既重视财政收入，也重视财政支出的格局，并在财政收支管理上推出了一揽子改革措施。我们不仅要看到当前财政改革是市场经济发展的客观要求，也不应忽视十多年来，特别是预算执行情况审计开展以来，财政审计对财政改革的“审，帮，促”作用。我认为，当前的财政审计工作必须不断研究新情况和新问题。进一步提高认识，转变观念，认真贯彻“全面审计，突出重点”的方针，不断提高财政审计水平。     

借鉴先秦财政思想理解最优财政收入规模问题

财政收入规模的大小,对社会经济以及人民生活水平具有重要影响。适度的财政收入规模是经济健康发展的重要保障,在探寻最优财政收入规模问题上,我们在借鉴国际经验的同时,不能忽略我国古代财政思想的价值。本文试图通过分析春秋诸子百家的财政思想,探寻其对理解最优财政收入规模的意义。     

Is intrajurisdictional resource allocation equitable?: An analysis of campus-level spending data for Texas elementary schools

Considerable research has focused on the allocation of resources across jurisdictions. However, much less work has been directed toward understanding the pattern of intrajurisdictional resource allocation. This study adds to the local public economics literature by carrying out an empirical study of variation in spending per pupil across elementary schools within Texas school districts. Results from estimating a district fixed-effects model reveal that the discretionary resources of school districts are skewed toward schools in low-income, minority neighborhoods, beyond the amounts that would be allocated based on the state aid formula. The findings suggest that attempts by Texas state lawmakers to raise the level of resources allocated to poor schools have been reinforced by district-level decisions regarding intrajurisdictional discretionary spending. However, the dollar magnitude of this incremental funding is relatively small, and hence impacts on educational outcomes are also likely to be small.     

EDUCATING AMARETCH: PRIVATE SCHOOLS FOR THE POOR AND THE NEW FRONTIER FOR INVESTORS

The accepted wisdom says that the poor need billions of dollars more in donor aid for state education. But this ignores the reality that poor parents are abandoning government schools to send their children to 'budget' private schools that charge very low fees, affordable to parents on minimum wages. Recent research shows that private schools for the poor are superior to government schools – teachers are more committed, the provision of inputs better and educational outcomes better – even after controlling for background variables. All this is accomplished for a fraction of the per-pupil teacher cost of government schools. The development community could therefore assist the poor by extending access to private schools through targeted vouchers. There are also opportunities for investors to contribute through microfinance-type loans, dedicated education investment funds and joint ventures with educational entrepreneurs, including the development of brands of budget private schools to help solve the information problem facing poor parents.     

The allocation of public funds in a hierarchical educational system

This paper studies the dynamic effects of allocating public funds between basic and advanced education. Holding the size of total public education funds fixed, I identify the effects of their composition on aggregate efficiency and (in)equality. First, since basic education is a prerequisite for attending advanced education, there exists a lower bound on funding it: allocation policies below this lower bound are strictly Pareto dominated. Whether a corresponding lower bound on funding advanced education exists or not depends on the development stage of the economy and the size of total public funds. Secondly, while an allocation policy favoring basic education generates the usual redistribution from top to bottom, one favoring advanced education may result in reverse redistribution from bottom to top. Last, through the inter-generational link, short-run allocation policies may have long-run effects. A simple rule-of-thumb is that for an economy in its early development stage, focusing on basic education for sufficiently long duration is the only way out of polarization and low aggregate efficiency, contrary to the actual policies pursued by many of the less developed economies.     

Federal budget allocation in an emergent democracy: evidence from Argentina

This paper studies the determinants of the distribution of the national budget amongst Argentinean provinces. We evaluate the relevance of the alternative theories of budget allocation using the Arellano–Bond dynamic panel technique. Our results confirm our presumption that Federal funds allocations are dominated by the Executive and the governors while the Congress plays a minor role. Unlike some findings for the US, neither the overrepresentation variables nor the congressional theories find support in our sample. Our paper fills the gap in the literature on Argentina’s fiscal federalism deficient in analysis of the decision making process of the National Budget. This paper is based on a chapter of Osvaldo Meloni’s Ph.D. thesis at the Universidad de San Andrés.     

基于偏好DEA模型的区域高等教育资源配置结构效益评价

资源配置结构合理与否,直接关系到区域高等教育系统整体的规模、质量和效益。本文按照评价对象群体公认的合理的资源配置结构标准,对评价指标权重加以约束,利用带偏好锥的DEA模型评价了我国31个省市区高等教育资源配置的结构效益,系统分析了现阶段我国各省市区高等教育资源配置结构方面的薄弱环节。这对于优化区域高等教育资源配置结构、提升区域高等教育竞争力具有重要的实践价值。     

Educational resource multipliers for use in local public finance: An input-output approach

This paper develops an input-output framework for use in local public finance. A state-wide educational system is described in terms of its school districts and educational programs for which local, state and federal funds are allocated. A distinction is made between earmarked funds and discretionary funds. Educational resource multipliers are developed to show how changes in earmarked funds directly and indirectly affect the total level of educational expenditures in all districts and the total level of educational expenditures on all programs. The theoretical results are illustrated using data for the State of Pennsylvania. Finally, we show how the input-output approach relates to the standard partial equilibrium approach in the education finance literature.     

Optimizing the spatial assignment of schools to reduce both inequality of educational opportunity and potential opposition rate through introducing random mechanism into proximity-based system

A serious spatial inequality of educational opportunity was revealed worldwide, for wealthy families can access good schools by buying real estate with good school' enrollment quota. Although the existing studies had revealed that random-based school assignment can significantly improve equality of opportunity allocation, random mechanism was adopted only in few places. Two major resistances of introducing random mechanism exist: the possibility of increased commuting distance to schools and the effected relative beneficiaries. In order to make the random-based allocation more feasible, this study proposes a spatial optimization model to take these two factors into account into proximity-based school assignment system. The proposed multi-objective allocation model, with the constraint conditions of assigning students to 3 closest schools and school capacities, was developed in this study to minimize the spatial disparity of educational opportunity and the potential opposition rate of introducing random mechanism into proximity-based assignment system. The model will be solved by a heuristic algorithm and applied to a case study area of Shijingshan District, Beijing. The results showed that the proposed model could improve spatial equality of educational opportunity significantly, but along with a minor increase on commuting distance to schools. In addition, potential opponents of introducing random mechanism decrease as the weight of parameters related to opposition rate increases in the model, reducing nearly 10% in the best case. Therefore, the solutions provided by proposed model may encounter less resistance in a democratic voting system. However, the results also indicated that there would be some relative beneficiaries who may oppose introducing random mechanism into proximity-based school system even in the best case. This implies that, to achieve equal educational opportunity in the context of proximity-based school system, optimized allocation is needed along with a more even distribution of educational resources.     

Long-term efficiency of public service provision in a context of budget restrictions. An application to the education sector

This paper proposes an extension of the non-parametric long-term evaluation of efficiency, the conditional panel data DEA model, which takes into account the panel structure of the data and, at the same time, incorporates the role of contextual factors in the estimations. Its application to the education sector for the period analyzed (2009–2014) shows the utility of this method, since it obtains more representative efficiency scores for the complete time-period, is more robust to external shocks, and allows improvements to the decision-making process in the allocation of the budget available for the public education sector. The results are clear and present an evolution towards the convergence of the efficiency scores, precisely in a time period when hard budget constraints severely reduced the resources available for public schools.     

高职院校资金使用效益与监管

高职院校在资金的使用过程中存在很多问题,使资金的使用效益呈现下降的趋势。解决我国高职院校资金使用中存在的问题,要对高职院校当前体制进行改革,建立有效的监管机制,实现职业教育资源的优化配置和办学效益最优化的目的。     

教育人力资本结构对经济增长的贡献研究——基于东中西三大地区的比较

政府对教育资源的配置是人力资本形成的一个主要决定因素,不同数量和质量的教育人力资本对经济增长的贡献也不同。受区域经济发展不平衡的影响,我国东部、中部和西部地区在人力资本数量和质量方面存在显著差别。为深入考察教育人力资本结构对经济增长的贡献,在将教育人力资本结构分为基础教育和高等教育的基础上,实证检验了东中西三大地区的教育人力资本结构对经济增长的贡献,结果表明：经济发展越快的地区,其高等教育人力资本对经济增长的贡献越大。因此,为发挥教育人力资本对经济增长的促进作用,行之有效的办法是提高公共教育支出预算,大力发展各级各类教育。