财税与公共管理学院知识库

    十九大明确指出，为了达成教育现代化的宏伟目标、构建教育强国，必须将 教育置于优先发展、优先保障的战略地位。而《中国教育现代化 2035》则进一 步强调，必须聚焦于改善教育质量、促进教育公平、完善教育结构等核心方面， 以推动教育事业的全面进步。高等教育作为人才的摇篮在促进我国教育事业与经 济增长中占据着重要地位，其发展主要依赖于国家投资，研究高等教育财政支出 对经济增长的贡献意义重大。 本文采用 2007 年至 2021 年我国 31 个省份的面板数据，探究了高等教育 财政支出对经济增长的贡献，主要内容如下：第一，界定高等教育财政支出与经 济增长的概念，借助基础理论构建两者关系框架。第二，从全国和地区两个层面 分析我国高等教育财政支出规模与经济发展的现状。第三，运用实证方法，探究 高等教育财政支出对经济增长的潜在贡献作用。第四，总结本文研究结论，提出 相关政策建议。 本文研究结论主要有：第一，理论方面；高等教育财政支出能够促进经济增 长，且能够通过提升人力资本质量发挥作用。此外，高等教育财政支出能够通过 人才流动和跨区域合作等方式对经济增长形成空间溢出效应。第二，现状方面； 高等教育财政支出在近年来无论是从绝对规模还是相对规模来看，均呈现出稳步 提升的态势，但与 OECD 国家相比仍存在较大差距；同时，中西部地区高等教育 财政投入水平与东部地区存在较大差距。经济方面，我国近年经济呈现出较为稳 定的增长态势，但中西部与东部地区相差较大。第三，实证方面；（1）构建固定 效应模型研究显示高等教育财政支出能够为促进经济增长做出贡献，且具有滞后 效应，相比而言东部地区的贡献度更大。（2）借助中介效应模型检验，结果显示 存在显著的人力资本质量的中介效应。（3）借助空间计量方法探讨高等教育财政 支出对经济增长贡献的空间溢出效应；研究显示政府在高等教育方面的支出不仅 会促进区域内的经济增长，也能够对周边地区的经济发展做出贡献。第四，根据 研究结论，为加强高等教育财政支出对经济增长的贡献作用提出政策建议。

    The 19th National Congress clearly pointed out that in order to reach the ambitious goal of modernizing education and building a strong educational country, education must be placed in a strategic position of priority development and protection. The Modernization of China's Education 2035 further emphasizes the need to focus on the core aspects of improving the quality of education, promoting equity in education, and perfecting the structure of education in order to promote the overall progress of education. As the cradle of talents, higher education occupies an important position in promoting China's education and economic growth, and its development mainly relies on state investment, so it is significant to study the contribution of higher education financial expenditures to economic growth. This paper explores the contribution of financial expenditure on higher education to economic growth by using the panel data of 31 provinces in China from 2007 to 2021. The main contents are as follows: Firstly, the concepts of financial expenditure on higher education and economic growth are defined, and a framework for the relationship is constructed with the help of basic theories. Second, analyze the current situation of the scale of financial expenditure on higher education and economic development in China at the national and regional levels. Thirdly, the empirical method is used to explore the potential contribution  of higher education financial expenditures to economic growth. Fourth, summarize the research conclusions of this paper and put forward relevant policy recommendations. The conclusions of this paper are as follows: First, theoretically; fiscal expenditure on higher education can promote economic growth and can play a role in improving the quality of human capital. In addition, financial expenditure on higher education can form spatial spillover effects on economic growth through talent mobility and cross-regional cooperation. Second, the current situation; financial expenditure on higher education in recent years, both in terms of absolute scale and relative scale, has shown a steady improvement, but compared with OECD countries, there is still a large gap; at the same time, there is a large gap between the level of financial investment in higher education in the central and western regions and the eastern regions. Economic aspects, China's economy in recent years has shown a relatively stable growth trend, but the difference between the central and western regions and the eastern region is large. Third, the empirical aspects; (1) the construction of fixed effects model research shows that higher education financial expenditure can contribute to promoting economic growth, and has a lag effect, compared with the eastern region's contribution is greater. (2) With the help of mediation effect model test, the results show that there is a significant mediation effect of human capital quality. (3) With the help of spatial measurement method to explore the spatial spillover effect of the contribution of higher education financial expenditures to economic growth; the study shows that the government's expenditures on higher education not only promote the economic growth of the region, but also contribute to the economic development of the neighboring regions. Fourthly, based on the conclusions of the study, policy suggestions are made to enhance the contribution of higher education financial expenditure to economic growth.