加强和优化我国教育投资的财政支持政策研究.pdfVIP

政策研究 加强和优化我国教。霄投资的财政支持政策研究 加强和优化我国教育投资的财政支持政策研究 张筱峰，刘 剑 (长沙交通学院 经济管理系，湖南 长沙 410076) 摘要：人力资本理论和内生增长理论突出了教育发展与人力资本积累对经济持续增长的贡献，为各国政府(财政) 介入教育投资，并积极采取财政支持政策促进国民教育发展提供了理论基础。目前，我国教育投资的整体水平仍 然偏低。教育财力在三级教育间的支出结构与区域间的配置比例严重失调，一个重要的原因就是现行教育财政支 持政策与制度安排存在明显的缺陷。因此，要促进我国教育的优先与协调发展，必须从财政角度入手构建一套完 整的教育支持政策。 关键词：教育；人力资本；财政政策；税收优惠政策；教育财政转移支付制度 中图分类号：F830．592 文献标识码：A 文章编号：1002—9753(2003)04—0019—06 A Study on the Fiscal Support Policies to Strengthen and Optimize China’s Education Investment ZHANG Xiao—feng．LIU Jian r Department of Economics and Management，Changsha Communatwns University,Changsha 410076，China) Abstract：The human capital theory and the endogenous growth theory extrude the contribution offered by the de— velopment of education and the human capital accumulation to the continued economic growth．They provide theo— retical basis for government who intervene in the education investment and actively adopt fiscal support policies to promote national education development．At present，the monolithic level of China’S education investment is still low and the distribution of eduction expense is maladjusted in structure both on the three degrees education and among different regions．An important reason is that obvious disfigurements exist On the actual educational fiscal olicies and the institution arrangement．So，If China’S education wants a preferential and harmonious developmentp a set of integral educational suppo~ policies must be established in terms of financial view、 Key words：education；human capital；fiscal policies；tax incentive policies；educational intergovernmental transfer payment sy st