中国县级政府教育财政预算行为：一个案例研究.pdfVIP

第2卷 第 2期 北京大学教育评论 V01．2．N0．2 2004年 4月 Peking University Education Review Apr．2004 中国县级政府教育财政预算行为：一个案例研究 王 蓉 (北京大学 教育学院／教育经济研究所，北京 100871) 摘 要：本研究描述了西北三个国家级贫困县县级政府预算决策机制。揭示出现存的机制导致只有少数人能 够真正参与预算过程。其次，公民需求与政府支出重点之间相脱离，在某种程度上导致了公共服务供给中社会公 平性缺失，那些最贫困、最需关注的公民需求被置于视界之外，因此他们必须在政府预算范围之外自筹自办解决其 公共品需求问题，这是导致预算外资金大量存在的一个原因。因此，农村税费改革如果仅强调缩减预算外经费是 不能从根本上解决问题的；相反，如果地方政府的公共开支重点不变，如果其背后的政治决策架构不变，上述的这 些问题将继续存在。 关键词：地方政府预算；中国基层政府；公共品供给；教育支出 中图分类号：G526．7 文献标识码：A 文章编号：1671．9468(2004)02．0050．08 County Government Educational Budgeting in China：A Case Study WANG Rong (Graduate School of Education，Peking b~ivemity，Beijing 10087 1，China) Abstract：This paper provides a discussion of budgeting at the county level of Chinese government． Based on findings from field studies in three poverty—stricken counties in northwestem China，it is argued that the existing institutional arrangement for budget formulation enables the budgeting process to involve few partic— ipants．Second，the separation of demands of citizens and spending priorities of county government has resulted to some extent in the lack of social equity in the provision of public services，and the most serious problem is that the needs of the poorest and the most needy citizens are overlooked．Because of this separation，citizens have to be self-reliant in solving the problems outside the purview of government budgeting．In the end the pa— per argues that the elimination of extra—budgetary funds in the Rural Fiscal Reform is not the solution to the problem．The spending priorities of county governments have to be changed and the political configuration be— hind su