Research On The Influence Mechanism Of Educational Fund Source Structure On Expenditure Equity And Efficiency

Education is the largest basic project in a country.In recent years,the state has continuously increased its investment in education,and the funding for fiscal education has continued to expand.What followed was a significant change in the source structure of education funding.The source structure of education funds can fully reflect the differences in the input of education funds,and reflect the differences in expenditure items.The difference in resource allocation caused by the difference in value orientation of the input entity and expenditure items will inevitably have an impact on the fairness and efficiency of education expenditure.Therefore,the law between the source structure of research funding and the fairness and efficiency of expenditure can further optimize the source structure of education funding and ensure fairness and efficiency in the process of capital investment expansion.The introduction part of the thesis mainly expounds the background and significance of the research questions,and also sorts out the previous literature through literature review.Subsequently,the thesis mainly discusses the theory of education fairness and efficiency,and analyzes the source structure of education funding in the basic and secondary education stages.It is found that the source structure of education funds has the following characteristics: first,the proportion of financial education funds is expanding,and non-financial expenditures such as donation income are sluggish;secondly,the proportion of education funds in public budget arrangements is expanding,non-budgetary arrangements education funding has been sluggish;thirdly,educational expenses has grown rapidly.The focus of the article is on the study of source structure and expenditure equity and efficiency.This paper uses the educational data of 31 provinces(municipalities and autonomous regions)from 2007 to 2016,and uses the Gini coefficient and DEA efficiency methods to measure the fairness and efficiency of expenditures.Through the panel data modeling method,the Gini coefficient and efficiency value are taken as the explanatory variables.The influence mechanism of the education funding source structure on expenditure fairness and efficiency is analyzed.Finally,through calculation and empirical research,the paper draws the following conclusions.First,the non-financial education funds are sluggish,and the financial burden is increasing.Second,the expansion of financial education funds is conducive to the realization of fairness between urban and rural.Third,public budget education funds are more effective in promoting fairness in urban and rural expenditures,and its expenditure efficiency is lower.Fourth,the expenditure pressure on educational expenses of basic education is not conducive to the realization of fairness and efficiency of education expenditures.Fifth,inter-provincial equity and efficiency gaps remain,and economically developed regions have low levels of equity and efficiency.In order to optimize the source structure of education funding and improve the fairness and efficiency of expenditure,this paper puts forward the following suggestions for the problems found.First,broaden the channels for non-financial education funding and encourage social capital investment.Second,maintain fiscal expenditure on education funds to ensure the development of rural education.Third,improve the budget fund management system and improve the expenditure efficiency of budgetary education funds.Fourth,optimize the structure of educational expenses,and effectively improve the ability of teachers.Fifth,establish a scientific and rational transfer payment system to improve the fairness and efficiency of overall education expenditure.