华东师范大学学报(教育科学版)

华东师范大学学报(教育科学版) ›› 2026, Vol. 44 ›› Issue (5): 85-96.doi: 10.16382/j.cnki.1000-5560.2026.05.008

• 教育改革与发展 • 上一篇    下一篇

财政性教育经费的最优规模与分配结构研究

孙志军, 刘沛莹   

  1. 北京师范大学经济与工商管理学院/首都教育经济研究基地，北京 100875
  • 接受日期:2025-12-27 出版日期:2026-05-01 发布日期:2026-04-27
  • 基金资助:
    教育部哲学社会科学研究重大课题攻关项目“新时代基础教育财政体制与结构研究”（20JZD054）。

Study on the Optimal Size and Distribution Structure of Financial Education Funding

Zhijun Sun, Peiying Liu   

  1. Business School, Capital Institute for Economics of Education, Beijing Normal University, Beijing 100875, China
  • Accepted:2025-12-27 Online:2026-05-01 Published:2026-04-27

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摘要：

教育经费的总量和分配结构是政府财政教育支出的两个基本问题。本文估计了三级教育的最优规模与结构，进而得到财政性教育经费占GDP的合理比例。当教育支出边际收益为1时，财政教育经费在义务教育、普通高中、普通高等教育的最优分配结构为49.7%、14.4%、35.9%；结合边际产出条件和对未来GDP水平的预测，到2035年，我国财政性教育经费占GDP的最优比例应为4.29%。未来年份需要结合经济增长状况和财政能力，逐年稳定提高财政教育投入并优化分配结构。

关键词: 三级教育, 财政性教育经费, 巴罗法则

Abstract:

The total amount of education funding and the distribution structure are two basic issues of government financial education expenditure. This paper estimates the optimal size and structure of the three levels of education, and further obtains a reasonable ratio of fiscal education expenditure to GDP. The study concludes that when the marginal return of education expenditure is 1, the optimal distribution structure of fiscal education funding in compulsory education, general high school, and general tertiary education is 49.7%, 14.4%, and 35.9% respectively. Combined with the marginal output condition and the prediction of the future GDP, the optimal proportion of fiscal education funding to GDP in China should be 4.29% by 2035. For this reason, it is necessary in future years to take into account economic growth conditions and fiscal capacity to steadily increase fiscal investment in education year by year and optimize its distribution structure.

Key words: three-level education, fiscal education funding, Barro’s law