财政分权与公共品供给的有效性一直是国内外学者广泛关注的热点问题。本文利用中国1997-2011年的省际面板数据，通过选择合适的空间面板模型实证研究中国式财政分权对教育支出的直接影响，以及相邻地区财政分权度对当地教育支出的空间溢出效应。本文主要结论是：中国的财政分权形成了财政激励，使得地方政府过度追求经济增长，而忽视了对教育的投资；并且，财政分权对教育支出具有负向的空间溢出效应，即相邻地区财政分权程度提高会对当地的教育投入产生不利影响；政府规模以及政绩考核下的政府竞争对教育支出也具有负向的空间溢出效应。文章的研究结果为中国公共教育投入以及财政分权体制的进一步完善提供了一定的政策启示。%Fiscal decentralization and efficiency of public goods provision are always the hot topics that attract extensive attention of both domestic and foreign scholars. With choosing appropriate spatial panel model, this paper aims to explore direct effects of sinotype fiscal decentralization on education expenditure, and spatial spillover effects of fiscal decentralization in neighboring region on local education expenditure based on provincial panel data from 1997 to 2011. It comes to the conclusions as follows: fiscal decentralization in China provides local governments with fiscal incentives to pursue economic growth excessively and neglect to invest in education. And fiscal decentralization has negative spatial spillover effects on education expenditure, which means increasing the degree of decentralization in neighboring region has a bad impact on education investment in local region. Government scale and government competition under cadre's performance evaluation also have negative spillover effects on education expenditure. The conclusions provide some policy implications for further improvement of public education investment and fiscal decentralization in China.
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