构建和谐社会——从中国教育的性别公平视角分析

在中国,教育公平问题已引起社会广泛关注.本文研究中国在教育发展中男女性别公平问题.通过对2002年的人口抽样调查资料进行分析,得出了以下结论:同世界许多国家一样,中国教育发展中存在着性别不公平的现象;教育不公平现象随着人们受教育程度的提高,不公平的程度逐渐扩大;中国在教育性别公平方面,城乡差距较大;性别不公平现象在东部、中部和西部地区的差异不明显.     

和谐社会建设中的民生财政问题思考

我国财政支出的不合理导致了很多问题,这也成为我国推行民生财政主要原因之一.民生问题体现在各个方面,如,教育、就业、收入分配和社会保障等,因此,我们应该从如下方面执行民生财政政策:优化财政支出结构,逐步提升民生支出比重;逐步加大教育事业投入力度;大力支持基本医疗卫生制度建设;完善财政转移支付制度,促进基本公共服务供给全覆盖和大致均等化.     

改革开放以来中国财政教育投资问题研究

财政教育投资是指国家和各级政府对教育领域的投资,它是发展教育事业的重要物质保证.中国财政教育投资绝对数增长较快,但相对数水平较低,投资级别结构和地区结构均不合理.应加强财政教育投资的调控,完善财政教育经费收入制度,确保财政教育投资落实到位.     

教育资源配置的公平与效率

公平与效率是我国教育资源配置一直追求的目标,它能有效推动教育事业快速健康发展,为我国经济社会可持续发展奠定坚实基础.本文通过阐述教育中公平和效率的内涵,结合我国的教育财政体制,浅析其现状及存在的问题,并在此基础上提出兼顾公平与效率的政策建议.     

教育会计集中核算与国库集中支付制度有效融合的思考

随着教育在社会发展和经济增长中所起的作用,以及人们在发展中对教育认识的深入,教育事业的发展越来越受到重视,教育在社会经济中的地位不断提高。2003年财政部在充分肯定了会计集中核算制度所起到的积极作用的同时,进一步指出在推进财政国库管理制度过程中,应当做好会计集中核算向国库集中支付制度的转轨工作。通过教育会计核算中心,将教育经费纳入国库集中支付,有效地管理教育经费,提高教育资源利用的效率,促进教育公平的实现。     

中国农村可持续发展的公平制度研究

本文在中国农村可持续发展公平性原则的基本界定基础上，通过对中国农村可持续发展的制度公平性分析，提出了以城乡一体化为手段促进城乡公平、以均衡开发为导向促进区际公平、以成本核算为依据促进合理补偿、以教育公平为纽带促进弱势群体的发展和以社会公平为准则促进农民参与的公平制度安排。     

产业结构、固定资产投资与城乡收入差距——基于中部地区省级面板数据的实证分析

产业结构对城乡收入差距具有正向作用,固定资产投资可以改善收入差距恶化.对外贸易发展也是缩小中部地区城乡收入差距的重要因素,而财政农业支出、非国有化水平对城乡收入差距的影响并不显著.要使城乡居民收入差距得到有效遏制,必须坚持效率与公平动态发展的原则,统筹城乡发展,大力改善农村地区的投资环境,完善用工和最低工资制度,重视出口贸易的发展,加大财政对农村、农民和农业的支持力度.     

和谐社会建设中的民生财政问题思考

我国财政支出的不合理导致了很多问题,这也成为我国推行民生财政主要原因之一。民生问题体现在各个方面,如,教育、就业、收入分配和社会保障等,因此,我们应该从如下方面执行民生财政政策：优化财政支出结构,逐步提升民生支出比重;逐步加大教育事业投入力度;大力支持基本医疗卫生制度建设;完善财政转移支付制度,促进基本公共服务供给全覆盖和大致均等化。     

中国式财政分权激励下的经济社会非均衡发展

在中国式财政分权体制下.地方政府将大量可支配财力用于支持经济建设,而社会事业发展支出长期不足,直接导致经济增长与社会发展不同步,GDP高度繁荣的背后却是公共服务供给的长期不足,亟需从完善体制机制入手,进一步深化财政分权改革,促进经济社会协调可持续发展.从目前来看,中国财政分权改革的进一步深化迫切需要政治体制改革与之相配套:第一,清晰界定政府职能范围;第二,实施政府财政层级改革;第三,建立健全科学的政府绩效评价体系,完善干部选拔任用制度.     

建立规范化政府转移支付制度的思考

财政转移支付制度是现代市场经济条件下处理中央与地方之间财政关系以及地方政府之间财政关系的基本模式。它在很大程度上决定与影响一个国家经济改革与制度创新的公平与效率。我国现行财政转移支付制度是分级包干中转移支付和分税制下的转移支付的混合体 ,具有过渡性 ,存在不足之处。建立规范化的转移支付制度可以有效调节社会分配不公 ,尽可能实现公平分配。可以有效的缩小地区间经济差距 ,促进本国经济协调发展。可以为社会主义市场经济提供较好的、公平的、宽松环境     

我国教育市场垄断性的实证研究

近年来,有关教育消费的争论不断,包括教育产业化、高收费、以及低水平的政府教育支出等等。各种观点似乎都有道理,但缺乏实证的支持。文章构造了一个完全垄断的教育市场模型。实证结果表明,我国教育市场属于完全垄断。导致高收费的主要原因不是低水平的政府教育支出而是市场的完全垄断。     

Interactions Between Government and Private Outlays: Education in Australia, 1949-50 to 1981-82*

This paper recognizes that government and private final expenditures cannot be modelled in isolation from each other when the expenditure relates to a good such as education which is supplied by both sectors. The inter-relationships in education expenditure are particularly direct in Australia where the private price of private schooling has been lowered substantially by government grants. Annual data are used to quantify the inter-relationships.     

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

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。     

财政分权是否影响了公共教育供给——基于理论模型与地级面板数据的研究

1994年分税制改革在提升了中央财权的同时,却使地方政府事权负担加重。这种支出的财政分权可能使地方政府减少公共服务的供给,比如公共教育供给。文章首先分析了产生该现象的主要原因,然后构建理论模型,基于1996-2007年全国地级面板数据进行实证研究,结果证明财政分权确实减少了公共教育供给。文章进一步做了不同教育阶段和不同地区的对比。依据分析结果,文章对改进公共教育供给提出了财政体制方面的政策建议。     

THE HOUSEHOLD DISTRIBUTION OF GOVERNMENT SERVICES FOR AGRICULTURE AND EDUCATION IN PENINSULAR MALAYSIA IN 1974

The paper reports on several results from a comprehensive study of the household incidence of public expenditure in Peninsular Malaysia in 1974. The results for education show a pro-poor distribution of expenditure when measured as a share of household income. Using however the criterion of each according to his needs (that is the number of school-age children per household) reverses this outcome. In agriculture, because of the importance of land settlement, benefits from public expenditure distribute predominantly in favor of the poor.
The research differs from the usual study of this kind in that individual government outputs such as school years, or fertilizer loans, were defined, and in the case of education their unit costs estimated and their distribution across households measured. In the case of education, both the costs of services from capital and the households' out-of-pocket educational costs were added to the current subsidies. As one consequence, it was seen that total expenditure for education in Malaysia exceeds one-eighth of GNP, nearly double the conventional estimate. Equally important, for the poor the burden of private costs for education even within a public system were seen to be very high.
The contrasts between the strong results for education, a broad based social service, and the less conclusive results for agriculture, an economic service which impacts directly on production, were instructive in suggesting the limitations of such research in measuring the effects of government budget activity on distribution.     

THE TREATMENT OF EDUCATION IN NATIONAL ACCOUNTING1

It is argued that the conventions of an accounting system, such as the S.N.A., are a matter of convenience. The treatment of education as a current expenditure, instead of as a form of capital formation, derives from the Keynesian system, and is not appropriate for dynamic problems of developing countries, where weaknesses in education are often the main “bottleneck” in the process of development. In such countries, expenditure on education clearly yields its benefits mainly in the longer run. To treat this as a consumption item biases policy in the direction of using financial resources for fixed capital rather than human investment, and may cause aid agencies to penalize countries which expand their educational systems. A similar problem arises on other expenditures such as health, but the case for treating them as investment is not so strong. To treat educational expenditure as part of capital formation logically requires two major changes. First education needs to be removed from private and public consumption, and for this purpose a fairly broad definition of what is education should be used. Secondly, the stock of educational capital should be valued. The valuation problems are, however, severe. Variations in cost components make historic cost of little value as a yardstick, and calculations of future returns are fraught with difficulties. Using replacement costs, which seems the best method, involves the construction of education profiles in physical terms which can then be valued by present or by standardised costs. The depreciation of human capital through mortality and retirement can be allowed for by applying national average rates to these physical profiles. Switching educational expenditure from current to capital accounts involves no serious practical problem. However, although there should logically be an allowance for depreciation on human capital, this is not recommended; single monetary measures of educational stock are not very meaningful, and this would involve changing the definition of “net” aggregates. Development of statistics of educational stocks and flows in physical terms—the beginnings of “demographic accounting” fully integrated with the rest of national accounting—is strongly advocated.     

我国的政府教育支出与经济增长——基于1980—2011年的数据分析

对于政府教育支出与经济增长的关系实证研究并没有确定的结论。本文利用我国1980-2011年的时间序列数据分析了政府教育支出对经济增长的影响。实证研究表明,无论是在长期还是短期内政府教育支出都对经济增长具有正的显著的影响,即我国的政府教育支出能够促进经济增长。 Granger因果检验表明,我国的政府教育支出与经济增长之间存在双向因果关系。另外,长期中政府教育支出对经济增长的影响效果大于短期。这说明政府教育支出对经济增长的影响是个长期的累积过程,因而教育投入不应该是一种短期行为。目前我国政府的教育支出仍处于相对较低的水平,具有较大的提升空间,从而具有推动经济增长的巨大潜力。因此,为保持经济的持续增长,在近期和长期内不断加大政府对教育的投入、优化教育资源的配置应是一项极其重要的教育政策。     

ACCOUNTING FOR SRI LANKA'S EXPENDITURE INEQUALITY 1980–2002: REGRESSION-BASED DECOMPOSITION APPROACHES

Sri Lanka liberalized its economy in 1977, paving the way for more rapid economic growth and higher rates of job creation. But tensions over distributional issues still plague the body politic. This paper investigates the evolution of Sri Lanka's expenditure distribution in the period 1980–2002 and uses three decomposition methodologies—the Fields, the Shapley value decomposition, and Yun's unified method—to determine underlying causes. The study finds that while average adjusted expenditure rose across strata, the rich experienced more rapid expenditure growth leading to greater inequality. Inequality change was driven by differential access to infrastructure, education, and occupation status. Demographic factors, including ethnicity, and spatial factors contributed very little. The study recommends policies that ensure more equitable access to income earning assets such as education and infrastructure services, and that contain the rise in inequality along sectoral, regional, and ethnic fault lines.     

ACCOUNTING FOR SRI LANKA'S EXPENDITURE INEQUALITY 1980–2002: REGRESSION-BASED DECOMPOSITION APPROACHES

Sri Lanka liberalized its economy in 1977, paving the way for more rapid economic growth and higher rates of job creation. But tensions over distributional issues still plague the body politic. This paper investigates the evolution of Sri Lanka's expenditure distribution in the period 1980–2002 and uses three decomposition methodologies—the Fields, the Shapley value decomposition, and Yun's unified method—to determine underlying causes. The study finds that while average adjusted expenditure rose across strata, the rich experienced more rapid expenditure growth leading to greater inequality. Inequality change was driven by differential access to infrastructure, education, and occupation status. Demographic factors, including ethnicity, and spatial factors contributed very little. The study recommends policies that ensure more equitable access to income earning assets such as education and infrastructure services, and that contain the rise in inequality along sectoral, regional, and ethnic fault lines.     

INEQUALITY OF OPPORTUNITY IN EARNINGS AND CONSUMPTION EXPENDITURE: THE CASE OF INDIAN MEN

The paper associates inequality of opportunities with outcome differences that can be accounted by predetermined circumstances which lie beyond the control of an individual, such as parental education, parental occupation, caste, religion, and place of birth. The non‐parametric estimates using parental education as a measure of circumstances reveal that the opportunity share of earnings inequality in 2004–05 was 11–19 percent for urban India and 5–8 percent for rural India. The same figures for consumption expenditure inequality are 10–19 percent for urban India and 5–9 percent for rural India. The overall opportunity share estimates (parametric) of earnings inequality due to circumstances, including caste, religion, region, parental education, and parental occupation, vary from 18 to 26 percent for urban India, and from 16 to 21 percent for rural India. The overall opportunity share estimates for consumption expenditure inequality are close to the earnings inequality figures for both urban and rural areas. The analysis further finds evidence that the parental education specific opportunity share of overall earnings (and consumption expenditure) inequality is largest in urban India, but caste and geographical region also play an equally important role when rural India is considered.