中文摘要：

“新机制”改革的核心任务是，建立农村义务教育财政投入的长效机制，成效评价应重点考察财政投入效应。本文利用FRDD方法，对2006年“新机制”改革的实证研究表明，在数量上，西部农村地区的人均义务教育财政投入显著提高；在财政资源配置结构上，西部农村落后地区获得了更多的转移支付，而中等收入地区的义务教育财政投入水平仍然较低，财政中立性原则没有得到充分体现；在管理制度上，“新机制”改革没能有效提高县级政府的义务教育财政努力程度，存在显著的挤出效应，降低了财政资源的使用效率。

英文摘要：

In the New-system Reform, it is a final goal to built funding system for compulsory education in rural area, and it is important to analyze financial effect in order to evaluate the reform. Using the FRDD method, the paper studies the New-system Reform in 2006. Firstly, it is visible that the average financial input of compulsory education has increased in the western rural area. Secondly, the laggard area has received more transfer payment, and has more financial input of compulsory education comparing with the middle-income area. Therefore, the financial distribute system isn＇ t rational. Thirdly, the reform doesn＇t enhance financial enthusiasm of skeleton government, and there is distinct Crowding-out Effect of financial input, and it decreases the efficiency of financial resources.