A Study of the Relationship between Fiscal Autonomy and Higher Education Resource Allocation Efficiency in the Context of“Double First-Class”Construction in China: Empirical Evidences from the New Fiscal Autonomy Index

Abstract

Abstract: In the context of the“double first-class”construction, it is of great practical significance to study the influence of the central and local fiscal decentralization(represented by the fiscal autonomy) on the efficiency of higher education resource allocation. According to the fiscal decentralization theory and the requirements of the New Budget Law, this paper brings the part of not-specified purpose in the transfer payments from the central to local governments into the local discretionary fiscal resourcesand designs the new-type of refined fiscal autonomy index. By employing the three-stage DEA-Tobit model and the Gini coefficient as well as the subgroup decomposition method, it evaluates the efficiency of the higher education resource allocation of 31 provinces (autonomous regions and municipalities) from 2016 to 2020 in China, points out the differences between the eastern China, central China and western China, and explores the influence of fiscal autonomy on the higher education resource allocation efficiency. The findings show that the allocation efficiency of China's higher education resources presents a trend of fluctuating and rising, and there exists some regional imbalance. The fiscal autonomy is positively correlated to the efficiency of higher education resource allocation. Improving the fiscal autonomy in the western region is most conducive to enhancing the efficiency of higher education resource allocation. The fiscal decentralization is the most important factoramong the dominant factors to promote the higher education resource allocation efficiency. Based on this conclusion, this paper puts forward such suggestions as increasing the proportion of the transfer payments of non specified purpose within the general transfer payment, optimizing the fiscal input mechanism of colleges and universities, promote the integrated industry-university-research cooperation, form the industrial chain with local characteristicand so on, so as to promote the construction of“double first-class”and improve the management level of the higher education.

Key words: fiscal autonomy, higher education, resource allocation efficiency

CLC Number:

F812
G649.2

CHEN Ping-ze, LIU Xing-yue, LI Yi-xuan. A Study of the Relationship between Fiscal Autonomy and Higher Education Resource Allocation Efficiency in the Context of“Double First-Class”Construction in China: Empirical Evidences from the New Fiscal Autonomy Index[J]. Journal of Jiangxi University of Finance and Economics, 2023, 0(3): 40-56.

References

[1] 陈建伟,苏丽锋. 高等教育规模扩张的土地财政逻辑——基于地市级面板数据的实证分析[J]. 江西财经大学学报,2016,(5): 14-23.
[2] 李石勇,王春梅. 省级政府教育统筹助推“双一流”建设路径研究——高等教育科技资源配置视角[J]. 高教探索,2019,(2): 13-22.
[3] 王焕良,朱晓琳. 高等教育资源配置效率的实证研究——基于全国31个地区的DEA方法[J]. 临沂大学学报,2022,(1): 1-16+143.
[4] 赵镇. 基于DEA的高等教育科技资源配置效率评价分析——以黑龙江省为例[J]. 科技进步与对策,2009,(2): 112-115.
[5] 李辉,王鑫,彭立强. 高等农业院校本科阶段教育资源配置效率研究[J]. 中国高教研究,2010,(12): 61-63.
[6] 陈通,白建英. 西部地区高等教育投入产出相对有效性的评价研究[J]. 西北农林科技大学学报(社会科学版),2003,(2): 102-105.
[7] 叶翠娟. 财政分权对中国教育支出的影响及其原因分析[J]. 经济论坛,2010,(6): 145-147.
[8] 周亚虹,宗庆庆,陈曦明. 财政分权体制下地市级政府教育支出的标尺竞争[J]. 经济研究,2013,(11): 127-139+160.
[9] 周雪光. 权威体制与有效治理:当代中国国家治理的制度逻辑[J]. 开放时代,2011,(10): 67-85.
[10] 廖康礼,王玉勤,付剑茹. 财政分权、收益外溢与地方高等教育财政拨款政策实证研究[J]. 教育财会研究,2015,(3): 3-9.
[11] 孙阳春,朱莲花. 地方高等教育收益的“空间溢出”及困境[J]. 高教探索,2016,(10): 52-55.
[12] 严雅娜,谭建立. 财政分权对义务教育均衡化发展的影响及对策研究——基于2004—2013年省级面板数据[J]. 江西财经大学学报,2017,(4): 24-31+134-135.
[13] 陈硕,高琳. 央地关系:财政分权度量及作用机制再评估[J]. 管理世界,2012,(6): 43-59.
[14] 高琳. 分权的生产率增长效应:人力资本的作用[J]. 管理世界,2021,(3): 67-83.
[15] 李涛,李振宇,刘浩. 财政分权视角下地方政府高等教育投入的产出效率分析[J]. 教育发展研究,2020,(21): 56-62.
[16] 徐孝民,王劲. “后4%时代”高等教育财政资源配置差异研究——基于Shapley值回归方程分解方法[J]. 中国高教研究,2022,(1): 42-48.
[17] 郭峰. 地方政府财政自主度与地区金融扩张——来自农村税费改革的证据[J]. 金融评论,2015,(2): 1-13+123.
[18] 毛捷,韩瑞雪,徐军伟. 财政压力与地方政府债务扩张——基于北京市全口径政府债务数据的准自然实验分析[J]. 经济社会体制比较,2020,(1): 22-33.
[19] 吕冰洋,马光荣,胡深. 蛋糕怎么分:度量中国财政分权的核心指标[J]. 财贸经济,2021,(8): 20-36.
[20] 宋丽颖,张伟亮,刘源. 财政自主度对资源型城市全要素生产率的影响研究[J]. 财贸研究,2018,(3): 71-79.
[21] Fried H.O.,Lovell C.,Yaisawarng S. Accounting for Environmental Effects and Statistical Noise in Data Envelopment Analysis[J]. Journal of Productivity Analysis,2002,17(1-2): 157-174.
[22] 周晓燕. 乡村振兴战略下我国财政支农资金使用效率研究——基于12个革命老区的经验数据[J]. 江西社会科学,2022,(12):71-82.
[23] Dagum C.A. New Approach to the Decomposition of the Gini Income Inequality Ratio[J]. Empirical Economics,1997,22(4): 515-531.
[24] 栗玉香,边忠让,张荣馨. 我国世界一流大学建设经费投入效率实证研究——基于34所高校面板数据的三阶段DEA-Tobit分析[J]. 中央财经大学学报,2022,(6):30-43.
[25] 周小刚,林睿,陈晓,陈熹. 系统思维下中国高等教育投入产出效率评价研究——基于三阶段DEA和超效率DEA的实证[J]. 系统科学学报,2022,(4):58-62.
[26] 贺文慧,吴飞. 新型城镇化、土地财政与公共物品供给——基于安徽省县域面板数据的分析[J]. 安徽大学学报(哲学社会科学版),2021,(4):136-143.
[27] 刘湖,于跃,蒋万胜. 区块链技术、教育资源差异与经济高质量发展——基于我国高等教育资源配置状况的实证分析[J]. 陕西师范大学学报(哲学社会科学版),2020,(1): 145-158.
[28] 赵红军,张盼. 中国省级公共品供给效率及其区域差异分析[J]. 华东经济管理,2018,(5): 56-62.
[29] 吴延兵. 中国式分权下的偏向性投资[J]. 经济研究,2017,(6): 137-152.
[30] 董香书,卫园园,肖翔. 财政分权如何影响绿色创新?[J]. 中国人口·资源与环境,2022,(8): 62-74.
[31] Wan G.H. Regression-based Inequality Decomposition: Pitfalls and a Solution Procedure[R]. WIDER Discussion Papers, World Institute for Development Economics (UNU-WIDER),2002.