财税与公共管理学院知识库

随着社会的不断发展和进步，我国的教育资源得到了一定的丰富，但是现有的教育资源仍然无法满足国民的需要，尤其是优质的高等教育资源仍处于供应不足的阶段。尽管我国高等教育财政投入在总量上得到一定的提升，但由于各省份受不同因素的影响，导致各省份之间高等教育财政投入仍然存在很大的差别。西部高等教育是促进西部发展的重要推动力量，能够促进西部地区实现全面振兴，对我国高质量发展有着重要的影响。而西部各省由于基础条件受限，高等教育财政投入基数较小，高等教育财政投入差异较大，亟需找到解决办法并针对性的加以解决。

本文研究的重点是西部省与省之间高等教育财政投入的差异，并根据差异测度结果分析其影响因素，找到缩小省际差异的解决办法。首先，从总量和生均两个方面来选取经济指标对西部十二省高等教育财政投入的现状和变动趋势进行分析；其次，利用加权变异系数、泰尔指数对西部十二省高等教育财政投入方面存在的差异进行测度；再次，进一步分析导致高等教育财政投入存在差异的主要影响因素；接着，利用差异测度的结果构建面板数据的时点个体固定效应模型进行实证检验，得出：地方政府的努力程度及经济发展水平是影响西部十二省地方高等教育财政投入差异的主要影响因素，能够对缩小西部十二省地方高等教育财政投入差异起到关键的作用，而财政支出结构等相关因素对西部十二省高等教育财政投入差异具有负面的效应，会进一步扩大西部十二省高等教育财政投入的差异；最后根据实证分析的结果提出建议：从促进西部地区经济发展、增加地方政府财政拨款额度、强化经费投入法制化建设和监管力度、优化财政支出结构、规范转移支付制度、多个渠道筹集教育经费等途径来实现缩小西部十二省高等教育财政投入差异的目标。

With the continuous development and progress of society, my country's educational resources have been enriched to a certain extent, but the existing educational resources are still unable to meet the needs of the people, especially the high-quality higher education resources are still in the stage of insufficient supply. Although my country's higher education financial investment has increased to a certain extent, due to the influence of different factors in different provinces, there are still large differences in higher education financial investment between provinces. Higher education in the western region is an important driving force for the development of the western region. It can promote the overall revitalization of the western region and has an important impact on the high-quality development of our country. However, due to the limited basic conditions in the western provinces, the base of financial investment in higher education is small, and the financial investment in higher education varies greatly. It is urgent to find solutions and solve them in a targeted manner.

The focus of this paper is on the difference in financial investment in higher education between the western provinces and provinces, and analyzes its influencing factors according to the results of the difference measurement, and finds a solution to narrow the inter-provincial difference. Firstly, the economic indicators are selected from the two aspects of total volume and per student to analyze the current situation and changing trend of higher education financial investment in the twelve western provinces; The difference in investment is measured; thirdly, the main influencing factors that lead to the difference in financial investment in higher education are further analyzed; then, using the results of the difference measurement to construct a time-point individual fixed-effect model of panel data for empirical testing, it is concluded that: the local government The degree of effort and the level of economic development are the main factors that affect the difference in local higher education financial investment in the twelve western provinces, which can play a key role in narrowing the difference in local higher education financial investment in the twelve western provinces. The structure of financial expenditure and other related factors It has a negative effect on the difference in the financial investment of higher education in the twelve western provinces, and will further expand the difference in the financial investment in higher education in the twelve western provinces. Finally, according to the results of the empirical analysis, suggestions are put forward: from promoting the economic development of the western region and increasing the financial allocation of local governments The goal of narrowing the difference in financial investment in higher education in the twelve western provinces can be achieved by means of quotas, strengthening the legalization and supervision of capital investment, optimizing the structure of fiscal expenditure, standardizing the transfer payment system, and raising education funds through multiple channels.