A Study on the Influence of Financial Transfer Payment on Local Financial Education Expenditure Behavior
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Abstract Based on the provincial panel data of China from 2008 to 2018, this paper empirically studies the impact of fiscal transfer payments on local fiscal expenditure on education. The results are as follows: (1) General transfer payments and special transfer payments have a negative impact on local government fiscal education expenditures, while tax rebates have a positive impact on local government fiscal education expenditures; (2) From a regional perspective, fiscal transfer payments have a negative impact on local government fiscal education expenditures in regions with higher economic levels, and have a positive impact on local government fiscal education expenditures in regions with backward economic levels. Specifically, general transfer payments and tax returns have a negative impact on local government fiscal and educational expenditure in areas with higher economic levels, while the negative impact of special transfer payments on local government fiscal and educational expenditure is more obvious in the central region. Therefore, constantly improving the modern system related to financial transfer payment, building a diversified local government performance evaluation system and scientifically measuring the scale of financial transfer payment will be conducive to the high-quality development of education in the new era.
HAN Liangliang. A Study on the Influence of Financial Transfer Payment on Local Financial Education Expenditure Behavior. Economic Survey, 2022, 39(5): 0151.
2022, Vol. 39 
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