财政可持续性与地方政府教育努力程度*

经济理论与经济管理 ›› 2022, Vol. 42 ›› Issue (2): 54-66.

财政可持续性与地方政府教育努力程度*

1 厦门大学经济学院； 2 北京大学教育学院； 3 厦门国家会计学院。

出版日期:2022-02-16 发布日期:2022-02-24
基金资助:
本文得到国家社会科学基金项目“新时代减税降费与财政可持续性研究”（19BJL027）的资助。

FISCAL SUSTAINABILITY AND EDUCATIONALEFFORTS OF LOCAL GOVERNMENTS

1. School of Economics, Xiamen University;
2. Graduate School of Education, Peking University;
3. Xiamen National Accounting Institute

Online:2022-02-16 Published:2022-02-24

摘要/Abstract

摘要： 财政可持续性是影响政府教育努力程度的重要因素。本文基于2015—2019年城市面板数据测算了地方政府的财政可持续性指标，考察了财政可持续性对地方政府教育投入水平的影响。研究发现：我国大部分地级市都处于财政可持续状态，地方政府逐年上升的财政可持续性风险将降低政府教育努力程度，这一效应在东部地区和中部地区以及经济较发达城市尤为显著。

关键词: 财政可持续性, 教育努力, 地方政府债务

Abstract: Fiscal sustainability is an important factor that affects the educational efforts of local governments. Based on the citylevel panel data from 2015 to 2019, this paper calculates the fiscal sustainability indicator of local governments and investigates the impact of fiscal sustainability on the educational input of local governments. The results show that most cities of China are in a state of fiscal sustainability, and the increasing fiscal sustainability risk of local governments will reduce the government's educational efforts, especially in the eastern and central regions and in developed cities.

Key words: fiscal sustainability, educational efforts, local governments' debt

陈丽, 邓微达, 王智烜. 财政可持续性与地方政府教育努力程度*[J]. 经济理论与经济管理, 2022, 42(2): 54-66.

CHEN Li, DENG Weida, WANG Zhixuan. FISCAL SUSTAINABILITY AND EDUCATIONALEFFORTS OF LOCAL GOVERNMENTS[J]. Economic Theory and Business Management, 2022, 42(2): 54-66.