| 我国公共教育支出受益,孰多孰寡?——基于“服务成本方法”的受益归宿分析 |
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| 引用本文： | 汪崇金,许建标.我国公共教育支出受益,孰多孰寡?——基于“服务成本方法”的受益归宿分析[J].财经研究,2012(2):4-15. |
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| 作者姓名： | 汪崇金 许建标 |
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| 作者单位： | 上海财经大学公共经济与管理学院;山东财政学院 |
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| 基金项目： | 国家社科基金重大项目“调整国民收入分配和财政支出结构研究”(08&2D047) |
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| 摘 要： | 文章利用"中国健康与营养调查"(CHNS)数据,基于服务成本方法,运用Kakwani指数、Suits系数、RSA系数以及受益集中曲线等受益归宿分析方法,从不同角度剖析了我国2004年、2006年和2009年公共教育支出的受益归宿情况。研究表明,我国公共教育支出受益整体上不仅是累进的,而且是倾向于低收入家庭的,近些年来这种累进性与倾向性均渐趋明显。
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| 关 键 词： | 受益归宿 公共教育支出 服务成本方法 |
Who Benefit form Public Expenditure on Education in China?——Benefit Incidence Analysis Based on Cost-of-service Approach |
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| WANG Chong-jin,XU Jian-biao.Who Benefit form Public Expenditure on Education in China?——Benefit Incidence Analysis Based on Cost-of-service Approach[J].The Study of Finance and Economics,2012(2):4-15. |
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| Authors: | WANG Chong-jin XU Jian-biao |
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| Institution: | 1(1.School of Public Economics & Administration,Shanghai University of Finance and Economics,Shanghai 200433,China;2.Shandong University of Finance,Ji’nan 250014,China) |
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| Abstract: | Based on China Health and Nutrition Surveys and cost-of-service approach,this paper employs analytical methods such as Kakwani index,Suits coefficient,RSA coefficient and benefit concentration curve to explore the benefit incidence of public expenditure on education in China in 2004,2006 and 2009.The study shows that the benefit of public expenditure on education in China is not only progressive as a whole,but also tends to be enjoyed by low-income families,and in recent years,the progressiveness and tendency become more significant. |
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| Keywords: | benefit incidence public expenditure on education cost-of-service approach |
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