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中文摘要：
教育支出是财政支出的主要构成,省级政府对教育的支出持续提高,但在支出总额、支出方式上还有待完善。通过运用Panel Data模型,对1997~2006年各省级教育支出展开实证分析,研究显示,教育支出在地区间有着显著差别,地方政府财政支出对教育支出有着正效应。为全面发挥教育支出的重要功用,政府部门需在明确各级政府的教育支出职责的基础上,调整转移支付制度,设置合理的官僚政绩考察体制,并重点解决劣势团体的教育支出,达成社会公平。
英文摘要：
Education expenditure is an important part of fiscal expenditure,provincial governments are increasing education input,but there still is deficiency in input amount and input ways.The essay made empirical analysis on provincial education expenditure from 1997 to 2006 based on panel data model and acquired the conclusion that education expenditure differs a lot among provinces and local government fiscal expenditure has positive effect on education expenditure.In order to bring functions of education expenditure into full play the governments should perfect transfer system based on confirming all level governments responsibilities for education input,establish scientific bureaucrats＇ performance appraisal system and emphasize solving education input to the disadvantaged to realize social fairness.
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