凉山州义务教育财政投入公平性的实证研究——基于生均经费的分析
An Empirical Study on the Equity of Financial Investment in Compulsory Education in Liangshan Prefecture—Based on the Analysis of Per-Student Expenditure

义务教育均衡发展是推动教育公平、实现社会公平的前提和基础，也是阻断民族地区贫困代际传递的重要保障。运用面板数据对义务教育财政投入公平性进行定量实证研究可以精准识别教育资源配置的均衡程度。通过单变量的离散分析法和多变量的相关分析法，选取生均教育经费投入指标实证分析凉山州各县市义务教育财政投入的差异程度，结果发现城乡之间、区域之间财政投入均衡程度较低，公平性需要进一步提高。在后扶贫时代，各级政府要根据实证评价结果，不断优化资金支出结构、支出规模和比例分配，进一步提高凉山州基本公共教育服务均等化水平。
The balanced development of compulsory education is the premise and foundation of promoting educational equity and realizing social equity. It is also an important guarantee to block the intergenerational transmission of poverty in ethnic minority areas. Using panel data to conduct quantitative empirical research on the fairness of financial investment in compulsory education can accurately identify the balance of educational resource allocation. Through the single variable discrete analysis method and multivariable correlation analysis method, this paper selects the investment index of education funds per student to empirically analyze the different degree of financial investment in compulsory education in counties and cities of Liangshan Prefecture. The results show that the balance degree of financial investment between urban and rural areas and between regions is low, and the fairness needs to be further improved. In the post poverty alleviation era, governments at all levels should continuously optimize the capital expenditure structure, expenditure scale, proportion distribution according to the empirical evaluation results, and further improve the equalization level of basic public education services in Liangshan Prefecture.