泰安市义务教育财政投入差异及公平性分析

Fiscal Investment Disparities and Equity in Compulsory Education: A Study of Tai’an City

摘要: 本文选取2016~2023年泰安市普通小学、普通初中生均一般公共预算教育事业费等数据，构建了“城区–郊县”的对比框架，采用极差、变异系数、基尼系数和泰尔指数等指标，从绝对差异、相对差异和差异来源三个方面对泰安市义务教育财政投入的变化与公平性进行分析。结果显示，泰安市义务教育总体财政投入规模持续增长，但区域之间的生均投入水平仍有波动。泰尔指数分解进一步表明，经费差异主要来自区县内部学校之间的资源分布不均，区际差异贡献较小。本文认为，泰安市应在市级层面加强财政统筹能力，合理调节城区校际资源，并持续加大对薄弱学校的支持，推动义务教育财政投入更加均衡高效。

Abstract: Using data on per-student general public budget expenditure for ordinary primary and lower secondary schools in Tai’an from 2016 to 2023, this study builds an “urban-suburban” comparison framework to examine changes in fiscal investment for compulsory education and its equity. Indicators such as the range, coefficient of variation, Gini coefficient, and Theil index are employed to analyze the data from three perspectives: absolute disparities, relative differences, and the source of inequality. The results indicate that although overall fiscal investment in compulsory education has continued to expand, funding per student varies significantly across districts. The decomposition of the Theil index further shows that most disparities originate within districts and across schools rather than between districts. Based on these findings, the study suggests that Tai’an should enhance fiscal coordination at the municipal level, improve resource allocation among schools in urban districts, and continue supporting disadvantaged schools. This approach aims to create a more equitable and efficient distribution of funding for compulsory education.