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随着“普九”目标的基本实现,义务教育均衡发展成为我国教育改革的紧迫任务,而“以县为主”体制和“新机制”改革就是其中最为重要的举措。本文使用面板数据分析方法,以财税和教育制度的持续变革为背景,分阶段对比研究了教育改革前后各地教育财政投入差距的变化,由此考察了两次教育改革在平衡地区义务教育发展中的实际作用。研究结果表明,两次改革确实有利于缩小各地义务教育资源差距,但没有彻底消除教育投入对地区经济的依赖,义务教育财政投入的地区差距仍然存在。所以,建立正向非均衡的教育财政投入模式,依然是未来义务教育财政体制改革的重要方向。
With the basic realization of the goal of “universal compulsory education”, the balanced development of compulsory education has become an urgent task for education reform in our country, and the reform of “county-based” and “new mechanism” is one of the most important measures. This paper uses panel data analysis method to study the changes of education finance investment disparity before and after education reform in different stages in the context of the continuous changes of finance and taxation and education system. This study examines the two education reforms in balancing the development of compulsory education in the region Practical effect. The results show that the two reforms are indeed conducive to narrowing the gap between the resources of compulsory education around, but did not completely eliminate the dependence of investment in education on the regional economy, and the regional disparity in the financial input of compulsory education still exists. Therefore, establishing a positive and unbalanced investment mode of education and finance is still an important direction for the reform of the financial system of compulsory education in the future.