Benefit Analysis Of Special Transfer Payment For Secondary Vocational Education

The importance of sustained and healthy development of vocational education is mainly due to the continuous growth of the objective demand for skilled workers in economic and social development,as well as the subjective demand of different types of educatees to obtain education services which are more suitable for their own development.Secondary vocational education,as an important part of the vocational education system,not only provides a large number of skilled personnel for the economic and social development,but also helps many educatees better realize their own value.However,the great differences in regional economic endowments and the characteristics of secondary vocational education related to the economic development in China have resulted in the unbalanced development of secondary vocational education.The government,as the main provider of education services in China,needs to realize the basic fairness of secondary vocational education services through reasonable allocation of financial education resources.Special transfer payment for education is an important way to realize fiscal neutrality and balanced distribution of financial education funds under the current framework of fiscal decentralization.Whether the special transfer payment for secondary vocational education plays a good role in balancing,and how much the areas with different welfare conditions benefit from the special transfer payment,these questions need empirical data analysis.This paper chooses the special transfer payment of secondary vocational education as the research object,uses the average and marginal benefit incidence analysis methods to analyze the benefit distribution when it is initially distributed,on this basis,brings the corresponding behavior response of local government to the secondary vocational education expenditure into the analysis framework,and uses the multiple regression method to analyze the impact of such special transfer payment on the education expenditure of the county government budget,considering the actual benefit distribution results of such special transfer payment.On the basis of the existing research,we selected 53 counties(cities)in Zhejiang Province as the research area.Firstly,we used the BIA method to construct the transfer payment benefit index to carry out the average benefit destination analysis.Secondly,in the marginal benefit destination analysis,we established the regression model to analyze the marginal benefit from the transfer payment increment in the areas with different welfare levels,and explore the reasons for the formation of the benefit distribution based on the average and marginal benefitincidence empirical results;then regression analysis is conducted on the influencing factors of secondary vocational education expenditure in the final budget of sample counties(cities),taking the regression of fixed effect model as the benchmark result,and the method of generalized estimation equation is used to discuss the robustness,to explore the impact of special transfer payment obtained by county governments on their corresponding financial and educational investment.It is expected to find an effective optimization path for the transfer payment to give full play to the balance role and further improve the regulation efficiency.Compared with the existing literature,the possible academic contributions of this paper are as follows: firstly,in the analysis of the average benefit incidence,this paper uses the classification standard of special transfer payment in Zhejiang Province to measure the regional welfare level.Classified transfer payment is a business card of financial reform in Zhejiang Province,which reflects the economic development and financial situation of each county.Compared with simple economic growth indicators,it is more scientific and reasonable.Secondly,in the marginal benefit incidence analysis,we choose the methods of Ajwad & Wodon(2007),Lu Hongyou and Chen Sixia(2012)for reference.In additionally,we use both per capita GDP and the proportion of non-agricultural personnel as grouping indicators to get the marginal benefit incidence result,and compare the measurement result with the result of repeated average benefit destination at different time points,in order to get more accurate marginal benefit results.Thirdly,the research perspective of the benefit incidence analysis of the special transfer payment is set below the provincial level,which is consistent with the current situation that there are still large differences in the special transfer payment system of each province in China,and can provide empirical evidence for further improving the transfer payment system below the provincial level.Fourthly,on the basis of analyzing the benefit incidence of the initial distribution of special transfer payment,further considering the expenditure behavior response of county government,we can more accurately evaluate the actual benefit distribution results of special transfer payment.The results of this study show that,in terms of the initial distribution of the special transfer payment for secondary vocational education in Zhejiang Province,the average benefit incidence result generally presents a pattern of "favorable to the underdeveloped areas",but the average return of the different projects within the special transfer payment is not the same;the marginal benefit incidence result presents the U-shaped distribution which is "the most benefits in the underdeveloped areas,and economicdeveloped areas are the second,then the least benefits in normal developed areas".using different welfare indicators to analyze the average and marginal benefit incidence does not affect this conclusion.Considering the county government's response to the special transfer payment of secondary vocational education,first of all,the special transfer payment replaces part of the education investment originally borne by the county government's own financial resources as a whole,and the final result is that the increase in the expenditure in the budget of secondary vocational education is less than the amount of special transfer payment,so that the benefits of such special transfer payment cannot be achieved.Secondly,the result of grouping analysis shows that the substitution effect of special transfer payment for secondary vocational education in underdeveloped areas on their own financial investment in education is stronger than that in developed areas,which weakens the benefit balance effect of the initial distribution of special transfer payment.Based on the empirical results analysis and relevant researches,we put forward suggestions such as increasing the investment of teachers' special transfer payment,establishing an effective dynamic adjustment mechanism of "two categories and six files" transfer payment,and replacing "project system management" with "performance management" of special transfer payment.