教育发展中融资创新研究
|
摘要
20世纪90年代以来,教育发展面临资金瓶颈,教育经费短缺问题成为一个世界性难题,拓展融资渠道、提高融资效率成为世界各国教育投融资改革的普遍趋势。不管怎样,各类各级学校的发展,无论是增加教育经费,还是促进教育公平等等,所有这些问题背后其实都是一种制度安排,都离不开教育投融资体制机制的重新设计。在我国的现实社会当中,这在很大程度上意味着重建教育的公共性,意味着要通过制度创新,促进办学体制的灵活性和多样化,使教育重新成为全社会共同投入的公益性事业。
本文通过梳理教育财政、教育融资手段和教育融资效率等相关理论研究,对教育融资的整体理论构架有了清晰的了解,采用的理论主要是财政学、管理学、制度经济学等相关理论向教育领域的延伸,这增加了文章的创新性和规范性；同时对美国、日本等国家教育融资经验也进行了整理和借鉴,这些也增强了文章的说服力。然后,本文通过对教育融资方式和融资实践的梳理,归纳出教育融资方式主要有公共财政拨款、贷款融资、项目融资等六种方式,对不同筹资方式的特点进行了分析。
在此基础上,本文对教育融资创新影响因素与教育融资创新绩效关系进行了实证研究,提炼出成本因素、制度因素、结构因素、风险因素和能力因素等五个影响教育融资创新的因素,将教育融资创新绩效的评价分为规模效应和配置效应,并设计了实证模型及相关假设,确定了教育融资绩效的影响因素及评价方法,研究结果表明,各影响因素对创新绩效的影响基本得到验证,同时在公共教育财政、教育成本分担收费、贷款融资等六种融资手段下,影响因素对创新绩效的影响各有不同。
论文随后从教育融资理念、教育融资路径、教育融资手段三个方面深入阐述了反梯度推进教育融资理念、教育券制教育财政补贴方法、风险投资式助学贷款机制以及教育融资的优化组合等教育融资的创新理念,用以促进教育资源的公平分配和高效使用。
为保证论文理论分析的实际应用价值,论文进行了案例研究,通过相关资料的收集、访谈,从实践角度分析了教育融资创新的过程。并在此基础上,根据理论和实证研究,并结合案例分析的结果提出了实施教育融资创新的对策建议。
本文的主要创新之处表现在以下几个方面：
(1)提出了教育融资创新的影响因素有成本因素、制度因素、结构因素、风险因素和能力因素；教育融资创新绩效包含规模效应和配置效应两个方面。本文构建了结构方程模型,应用数据统计软件验证了教育融资创新影响因素和融资创新绩效之间的关系。实证结果表明,成本因素、制度因素、结构因素、风险因素、能力因素都对教育融资的规模效应均有不同程度的显著影响；成本因素、制度因素、风险因素对教育融资的配置效率具有不同程度的显著影响。在此基础上对不同融资方式的融资绩效进行了分析比较。
(2)在完善助学贷款机制方面,本文从金融创新的角度认为风险投资引入助学贷款,建立和完善风险投资式助学贷款机制,其实质就是一种“资本投资式的”资助计划,即银行对学生的资助等同于对一个有风险的企业进行投资,“买进”学生未来收入的一部分,实际上是使让贷款学生群体承担部分还贷风险。这种风险投资机制有利于完善助学贷款体系,分散贷款风险,为助学贷款提供了一种社会化的风险承担机制,有助于提高助学贷款的稳健性,从而为教育资源筹集提供有效保障。在此基础上本文构建了人力资本经济价值评估模型,分别对银行和个人的贷款风险进行了测算。
(3)在不同教育产品的差别定价方面,本文认为教育产品价格是国家支付的人均教育经费(可称隐性价格)与学生支付的学费(可称显性价格)两部分之和,它们的不同组合,形成了不同的教育产品价格类型；教育产品差别定价最终体现为国家和个人之间划定的不同分担比例。这种显性而完整的教育产品价格机制既有利保持原有体制下各界对教育的投资渠道,又能进一步促进学校之间的竞争,激发社会对教育的投资热情,使教育保持应有的竞争、灵活和高效,从而使教育发展回归均衡。
Since the1990s, the improvement of education has been facing the financial bottleneck and the shortage of educational appropriations has become a worldwide problem. Therefore, expanding the financing channels and improving the financing efficiency become the general trend for the reform in investing and financing system in this world. In any case, the development of various types of schools at all levels belongs to a system arrangement which cannot go without the redesign of the educational investing and financing system, whether or not it can improve education appropriations and education fairness. In the real society, to a large extent, this means rebuilding the educational public character, and promoting the flexibility and diversity of the educational system through system innovation, thus remaking education a whole-society public welfare career.
By organizing the relative theoretical studies on educational finance, education financing means and education financing efficiency and so on, a clear understanding of the overall theoretical framework of the education financing was provided. The related theories adapted were cameralistics, management, institutional economics, and their extension to the education field, which increased the paper's innovation and standardization. Still, some countries'(like the USA's, Japan's) education financing experience was also systemized and borrowed, which enhanced the persuasiveness of this dissertation. And then, by hackling the education financing means and practices, six main financing patterns were summarized, such as financial allocations, loan financing and project financing, and the characteristics of the different funding modalities were also analyzed.
On the basis of the above, an empirical study was carried out on the relationship between the factors influencing education financing innovation and the performance of education financing innovation. Five kinds of factors that influence education financing innovation were abstracted, they are:cost factors, system factors, structure factors, risk factors and capacity factors.The evaluation of education financing innovation performance was divided into scale effect and allocation effect, and an empirical model and relevant assumptions were designed. The influencing factors and evaluating methods of the education financing performance were determined. The research reveals that the effect of influencing factors on innovation performance have basically been tested and verified. And the effect of influencing factors on innovation performance varies in the six financing methods such as public educational finance, the sharing charge of the educational cost and loan financing
Followed is the elaboration of the following in three aspects (the education financing idea, the education financing approach and the education financing means):the concept of counter-gradient propulsion of education financing, the method of educational financial subsidy under the education voucher system, the student-loan system of, venture capital, and the optimal combination of education financing and other innovative ideas of education financing, all this aims to promote the equitable distribution and efficient use of educational resources.
To ensure the value of the practical application of the theoretical analysis, a case study was conducted and the process of education financing innovation was analyzed from a practical point of view through, relevant data collection and interviews. On the basis of the theoretical and empirical research and according to the results of the case analysis, some proposals and countermeasures to carry out the education financing innovation were put forward.
The innovation of the dissertation is mainly shown in the following respects:
(1)It points out the factors influencing the education financing innovation which are cost factors, system factors, structure factors, risk factors and capacity factors, and it also asserts that innovation performance of education financing contains scale effect and allocation effect. It constructs a model of structural equation and verifies the relationship between the factors influencing education financing innovation and the performance of education financing innovation with the help of the data statistic software. The results of the empirical research show that cost factors, institutional factors, structural factors, risk factors and capacity factors have striking impacts on the scale effect of education financing to varying degrees; and cost factors, institutional factors, risk factors have striking impacts on allocation efficiency of education financing to varying degrees. On this basis, the dissertation analyzed and compared the financing performances of different financing methods.
(2)In perfecting the student-loan system, it applies the thought from the perspective of financial innovation that the essence of introducing venture capital to student loans and establishing and consummating venture-capital-style student-loan system is actually a "capital-investment-style" subsidizing scheme, that is, the bank's financial assistance to students is equivalent to investing in a risky business, and "to buy" part of students'future income is in fact to make groups of students who loan bear part of the repayment risk. This risky investing system helps to perfect the student-loan system and decentralize the loan risk, thus providing a socializing risk-taking system for student loans, which helps to improve the stability of student loans and provide an effective protection for the mobilization of educational resources. And on this basis, this dissertation built the economic value assessment model of human capital, which measured and calculated the loan risk of banks and individuals respectively.
(3)In the aspect of differential pricing for different educational products, it argues that the prices of educational products should include the per capita education expenditure paid by the country (invisible price) and fees paid by students (visible price). Their different combinations formed different types of prices of different educational products. And differential prices for educational products finally result in the different sharing ratio between individuals and the country. The dominant and complete pricing mechanism for educational products can not only be helpful to maintain the education-investment channels in many fields under the existing system, but also boost the competition between schools and inspire the society's enthusiasm in education investment, therefore keeping education competitive, flexible, efficient and balanced as it should be.
本文通过梳理教育财政、教育融资手段和教育融资效率等相关理论研究,对教育融资的整体理论构架有了清晰的了解,采用的理论主要是财政学、管理学、制度经济学等相关理论向教育领域的延伸,这增加了文章的创新性和规范性；同时对美国、日本等国家教育融资经验也进行了整理和借鉴,这些也增强了文章的说服力。然后,本文通过对教育融资方式和融资实践的梳理,归纳出教育融资方式主要有公共财政拨款、贷款融资、项目融资等六种方式,对不同筹资方式的特点进行了分析。
在此基础上,本文对教育融资创新影响因素与教育融资创新绩效关系进行了实证研究,提炼出成本因素、制度因素、结构因素、风险因素和能力因素等五个影响教育融资创新的因素,将教育融资创新绩效的评价分为规模效应和配置效应,并设计了实证模型及相关假设,确定了教育融资绩效的影响因素及评价方法,研究结果表明,各影响因素对创新绩效的影响基本得到验证,同时在公共教育财政、教育成本分担收费、贷款融资等六种融资手段下,影响因素对创新绩效的影响各有不同。
论文随后从教育融资理念、教育融资路径、教育融资手段三个方面深入阐述了反梯度推进教育融资理念、教育券制教育财政补贴方法、风险投资式助学贷款机制以及教育融资的优化组合等教育融资的创新理念,用以促进教育资源的公平分配和高效使用。
为保证论文理论分析的实际应用价值,论文进行了案例研究,通过相关资料的收集、访谈,从实践角度分析了教育融资创新的过程。并在此基础上,根据理论和实证研究,并结合案例分析的结果提出了实施教育融资创新的对策建议。
本文的主要创新之处表现在以下几个方面：
(1)提出了教育融资创新的影响因素有成本因素、制度因素、结构因素、风险因素和能力因素；教育融资创新绩效包含规模效应和配置效应两个方面。本文构建了结构方程模型,应用数据统计软件验证了教育融资创新影响因素和融资创新绩效之间的关系。实证结果表明,成本因素、制度因素、结构因素、风险因素、能力因素都对教育融资的规模效应均有不同程度的显著影响；成本因素、制度因素、风险因素对教育融资的配置效率具有不同程度的显著影响。在此基础上对不同融资方式的融资绩效进行了分析比较。
(2)在完善助学贷款机制方面,本文从金融创新的角度认为风险投资引入助学贷款,建立和完善风险投资式助学贷款机制,其实质就是一种“资本投资式的”资助计划,即银行对学生的资助等同于对一个有风险的企业进行投资,“买进”学生未来收入的一部分,实际上是使让贷款学生群体承担部分还贷风险。这种风险投资机制有利于完善助学贷款体系,分散贷款风险,为助学贷款提供了一种社会化的风险承担机制,有助于提高助学贷款的稳健性,从而为教育资源筹集提供有效保障。在此基础上本文构建了人力资本经济价值评估模型,分别对银行和个人的贷款风险进行了测算。
(3)在不同教育产品的差别定价方面,本文认为教育产品价格是国家支付的人均教育经费(可称隐性价格)与学生支付的学费(可称显性价格)两部分之和,它们的不同组合,形成了不同的教育产品价格类型；教育产品差别定价最终体现为国家和个人之间划定的不同分担比例。这种显性而完整的教育产品价格机制既有利保持原有体制下各界对教育的投资渠道,又能进一步促进学校之间的竞争,激发社会对教育的投资热情,使教育保持应有的竞争、灵活和高效,从而使教育发展回归均衡。
Since the1990s, the improvement of education has been facing the financial bottleneck and the shortage of educational appropriations has become a worldwide problem. Therefore, expanding the financing channels and improving the financing efficiency become the general trend for the reform in investing and financing system in this world. In any case, the development of various types of schools at all levels belongs to a system arrangement which cannot go without the redesign of the educational investing and financing system, whether or not it can improve education appropriations and education fairness. In the real society, to a large extent, this means rebuilding the educational public character, and promoting the flexibility and diversity of the educational system through system innovation, thus remaking education a whole-society public welfare career.
By organizing the relative theoretical studies on educational finance, education financing means and education financing efficiency and so on, a clear understanding of the overall theoretical framework of the education financing was provided. The related theories adapted were cameralistics, management, institutional economics, and their extension to the education field, which increased the paper's innovation and standardization. Still, some countries'(like the USA's, Japan's) education financing experience was also systemized and borrowed, which enhanced the persuasiveness of this dissertation. And then, by hackling the education financing means and practices, six main financing patterns were summarized, such as financial allocations, loan financing and project financing, and the characteristics of the different funding modalities were also analyzed.
On the basis of the above, an empirical study was carried out on the relationship between the factors influencing education financing innovation and the performance of education financing innovation. Five kinds of factors that influence education financing innovation were abstracted, they are:cost factors, system factors, structure factors, risk factors and capacity factors.The evaluation of education financing innovation performance was divided into scale effect and allocation effect, and an empirical model and relevant assumptions were designed. The influencing factors and evaluating methods of the education financing performance were determined. The research reveals that the effect of influencing factors on innovation performance have basically been tested and verified. And the effect of influencing factors on innovation performance varies in the six financing methods such as public educational finance, the sharing charge of the educational cost and loan financing
Followed is the elaboration of the following in three aspects (the education financing idea, the education financing approach and the education financing means):the concept of counter-gradient propulsion of education financing, the method of educational financial subsidy under the education voucher system, the student-loan system of, venture capital, and the optimal combination of education financing and other innovative ideas of education financing, all this aims to promote the equitable distribution and efficient use of educational resources.
To ensure the value of the practical application of the theoretical analysis, a case study was conducted and the process of education financing innovation was analyzed from a practical point of view through, relevant data collection and interviews. On the basis of the theoretical and empirical research and according to the results of the case analysis, some proposals and countermeasures to carry out the education financing innovation were put forward.
The innovation of the dissertation is mainly shown in the following respects:
(1)It points out the factors influencing the education financing innovation which are cost factors, system factors, structure factors, risk factors and capacity factors, and it also asserts that innovation performance of education financing contains scale effect and allocation effect. It constructs a model of structural equation and verifies the relationship between the factors influencing education financing innovation and the performance of education financing innovation with the help of the data statistic software. The results of the empirical research show that cost factors, institutional factors, structural factors, risk factors and capacity factors have striking impacts on the scale effect of education financing to varying degrees; and cost factors, institutional factors, risk factors have striking impacts on allocation efficiency of education financing to varying degrees. On this basis, the dissertation analyzed and compared the financing performances of different financing methods.
(2)In perfecting the student-loan system, it applies the thought from the perspective of financial innovation that the essence of introducing venture capital to student loans and establishing and consummating venture-capital-style student-loan system is actually a "capital-investment-style" subsidizing scheme, that is, the bank's financial assistance to students is equivalent to investing in a risky business, and "to buy" part of students'future income is in fact to make groups of students who loan bear part of the repayment risk. This risky investing system helps to perfect the student-loan system and decentralize the loan risk, thus providing a socializing risk-taking system for student loans, which helps to improve the stability of student loans and provide an effective protection for the mobilization of educational resources. And on this basis, this dissertation built the economic value assessment model of human capital, which measured and calculated the loan risk of banks and individuals respectively.
(3)In the aspect of differential pricing for different educational products, it argues that the prices of educational products should include the per capita education expenditure paid by the country (invisible price) and fees paid by students (visible price). Their different combinations formed different types of prices of different educational products. And differential prices for educational products finally result in the different sharing ratio between individuals and the country. The dominant and complete pricing mechanism for educational products can not only be helpful to maintain the education-investment channels in many fields under the existing system, but also boost the competition between schools and inspire the society's enthusiasm in education investment, therefore keeping education competitive, flexible, efficient and balanced as it should be.
引文
[1]杨东平著.中国教育公平的理想与现实[M].北京：北京大学出版社.1990：25-28.
[2]马克思恩格斯全集(26卷)第一分册[M].人民出版社.1979：159-161.
[3]厉以宁.关于教育产品的性质和对教育的经营[J].教育发展研究.1999,10.
[4]王善迈.关于教育产业化的讨论[J].北京师范大学学报(人文社科版).2000,,1.
[5]张铁明.教育产业论[M].广东高等教育出版社2002：47-52.
[6]袁连生.论教育的产品属性、学校的市场化运作及教育市场化[J].教育与经济.2003,1.
[7]胡鞍钢等.大国兴衰与人力资本变迁[J].教育研究.2003,4.
[8]劳凯声.面对挑战的教育公益性[J].教育研究.2003,2.
[9]Brown,C.V. and P.M. Jackson. Public Secter Economics(4th ed).Oxford:Basil Blackwell,1990.
[10]杨会良.当代中国教育财政发展史论纲[M].人民出版社.2006：15-16.
[11][美]道格拉斯.C.诺思著,杭行译.制度、制度变迁与经济绩效[M].格致出版社.2008版：8-14.
[12]亚当·斯密.唐日松译.国富论[M].华夏出版社,,2005,11：88-90.
[13]卡·马克思.关于现代社会普及教育的发言记录[M].《马克思恩格斯全集》第十六卷：650-654.
[14][美]Vern Brimley,Jr, Rulon.R.Garfield著.教育财政学(9th Edition)[M].中国人民大学出版社.2007：78.
[15][美]米尔顿·弗里德曼.资本主义与自由[M].张瑞玉译.北京：商务印书馆,1986：86-89.
[16]陶西平.从“教育券”想到的[J].北京教育.2003,6.
[17]Barr,N.1998,The Economics of the Welfare State,Oxford University Press: Oxford.
[18]Levin, H.M. (1998), Educational Vouchers:Effectiveness, Choice, and Costs, Journal of Policy Analysis and Management, Vol.17, No.3,373-392.
[19]Schultz T. W.Reflections on Investment in Man, Journal of Political Economy, 1962,60,5(pt2:Investment in Human Beings),1-8.
[20]Becker,Gary S.Human Capital:A Theoretical and Empirical Analysis with Special Reference to Education.New York:National Bureau of Economic Research,1964.
[21][英]马克·布劳格著.黎明星等译.经济学方法论.1991：132.
[22][美]舒尔茨(Schultz,T.W.)著.蒋斌,张蘅译.人力资本投资[M]：教育和研究的作用.北京：商务印书馆.1990：53.
[23]同注14.
[24]D. Bruce Johnstone.The Finance and Politics of Cost Shaing in Higher Education. Raising Adequate Resources for Eduction:Proceeding of International Conference on Economics of Edcation.
[25]Performance Funding[EB/OL].[2008-01-12].http://oira.tenn essee.edu/assessment/ pf/pf.htm.
[26]厉以宁.教育经济学[M].上海人民出版社,1998：30-56.
[27]王善迈.教育投入与产出研究[M].河北出版社.2004：77-88.
[28]曾满超等.中国义务教育财政面临的挑战与教育转移支付[J].北京大学教育评论.2003,1.
[29]高如峰主编.中国农村义务教育财政体制[M].人民教育出版社.2005：26-33.
[30]李祥云著.我国财政体制变迁中的义务教育财政制度改革[M].北京大学出版社.2008：46-49
[31]李贞著.公平义务教育与中国财政体制改革[M].经济科学出版社.2009：33-35.
[32]汪柱旺.论基础教育均衡发展的财政政策[J].金融与经济.2004,11.
[33]杜育红.论农村基础教育财政体制创新[J].教育发展研究.2001,11.
[34]李卫东.高等教育的外部性与高等教育财政政策的选择[J].中国高教研究.2009,9.
[35]王善迈.教育投入与产出研究[M].河北教育出版社1999：268-269.
[36]官风华、魏新.高等教育拨款模式研究[J].教育研究,1995,2.
[37]厉以宁.教育政策的经济分析(序).人民教育出版社：2000：6-9.
[38]陈晓红等.高等教育融资的资产证券化模式初探.现代大学教育.2004,2.
[39]沈百富.地方教育投资研究[M],北京师范大学出版社：2003：30-86.
[40]同注35.
[41]王丹中.转型期中国教育投资制度研究.[博士学位论文].南京：南京师范大学,2004.
[42]丁小浩等.我国高等教育投资体制改革30年—成就与经验、挑战与完善[J].中国高教研究.2008,6.
[43]范先佐.教育资源配置：政府应起基础性作用[J].河北师范大学学报(教育科学版).2006,8.
[44]李霞.我国教育投资中的政府行为研究[博士学位论文].成都：西南财经大学,2007.
[45]杨葆焜,范先佐.教育经济学新论[M].江苏教育出版社,1995：200-206.
[46]张显吉.中国教育投资问题研究.[博士学位论文].吉林：吉林大学,2005.
[47]沈有禄.教育券制度评析[J].教育与经济.2004,1.
[48]黄锫坚.教育券前世今生[J].中国教育先锋网.2004,2,25. http://www.ep-china.net/content/news/2004/02/20040225122138.htm
[49]杨秀芹.教育资源利用效率与教育制度安排[博士学位论文].武汉：华中师范大学,2006.
[50]杨继瑞等著.高校独立学院市场化运作的经济学分析[J],西南财经大学出版社.2007,6.
[51]明航著.民办学校办学模式：产权配置与治理机制研究[M].北京：教育科学出版社,2008：88-91.
[52]Motohisa Kaneko(2003).Private Contribution and Equity in Higher Education: Japanese Experiences. Raising Adequate Resources for Eduction:Proceeding of International Conference on Economics of Edcation.
[53]陈晓红著.中小企业融资.北京：经济科学出版社.2000：12.
[54]厉以宁.教育政策的经济分析(序)[M].人民教育出版社.2000：7-9.
[55]陈晓红等.高等教育融资的资产证券化模式初探[J].现代大学教育.2004,2.
[56]胡瑞文.影响我国教育公平与质量提升的教育经费缺口分析[J].素质教育大参考.2007,12B.
[57]周其仁.教育券政策的中国意义[R].全国教育券政策、教育选择和教育公平研讨会上的发言,2003.
[58]财政部教科文司等课题组.中国农村义务教育转移支付制度研究.上海财经大学出版社.2005.10
[59]周扬.浙大教授吴华：细算教育均衡化万亿缺口[R].2009,1,19.http://finance.qq.com/a/20090119/000018.htm
[60]程兰芳等.我国高等教育投入的时序建模与预测分析[JJ.中国市场.2011,18.
[61]陈晓红著.中小企业融资.北京：经济科学出版社.2000：55.
[62]Michael Jensen & William Meckling.Theory of the firm:Managerial Behavior,Agency costs and Ownership structure[J].Journal of Financial Economics.1976(3):305-309.
[63]张维迎.控制权损失的不可补偿性与国有企业兼并中的产权障碍.经济研究.1998,7
[64]孙永祥.所有权、融资结构与公司治理机制[J].经济研究.2001,1.
[65]刘大海等SPSS15.0统计分析.清华大学出版社.2008：348-353.
[66]侯杰泰等.结构方程模型及其应用.北京：教育科学出版社.2004：206-208
[67]Rvemon.International investment and international trade in Product[J].Quarterly Journal of Economics 1966,80(2):190-207.
[68]王珏等.反梯度推进理论与西部产业结构调整[J].山东社会科学,2002,3.
[69]董海军,曾东霞.区域梯度教育结构与对口支援西部高校的反梯度[J].科学·经济·社会.2009,4.
[70]李爱良.高等教育均衡发展的经济创新路径分析[J].现代教育科学,2007,2.
[71]蒋作斌等著.省域教育协调发展研究[M].湖南人民出版社.2007：26-31.
[72]叶莎莎等.张家口：走活教育协调发展一盘棋[J].中国教育报.2009-10-18.
[73]国家教育发展研究中心.2000年中国教育绿皮书[M].长沙：教育科学出版社,2000：20-23.
[74]张力主编.2008年中国教育绿皮书[M].北京：教育科学出版社.2008：133-134.
[75]黄维,沈红.制度变迁与国家助学贷款的制度选择[J].中国高教研究,2005,3.
[76]Health Care and Education Reconciliation Act,Sec.2214北京大学中国教育财政科学研究所简报.2010,1.
[77]Making College More Affordabale.http://www.whitehouse.gov/issue/educa-tion/higher-education,2010-4-1.
[78][美]密尔顿·弗里德曼著,高榕等译.弗里德曼文萃[M].北京经济学院出版社.1991：149-153.
[79][美]威廉.夏普著.投资学[M],北京：中国人民大学出版社.1998：110-113.
[80]同注16.
[81]沈百福,简论义务教育的价格[J],上海教育科研.2000,3.
[82]盖浙生.高学费、高补助：大学教育消弭经济隔离现象的作为与省思[J],2009年教育经济学年会论文集.
[83]卢现祥主编.新制度经济学[M].2004：9-20.
[84]靳希斌.教育产权与教育体制创新[J].广东社会科学.2003,2.
[85]劳凯声.面对挑战的教育公益性[J].教育研究.2003,2.
[86]陈至立.在全国治理教育乱收费工作电视电话会议上的讲话[N].中国教育 报.2005-03-11.
[87]范先佐,关于政府教育投资的行为分析[J],河北师范大学学报：教育科学版.2000,2.
[88]Daniel C.levy.the new Accoutability in Higher Education:Implications for the State and for Private Initiatives.Raising Adequate Resources for Education: Proceeding of International Conference on Economics of Education.
[89]Levin, Henry M. and Patrick J McEwen. Cost-Effectiveness Analysis. (Second Edition). CA:Sage,2001,46-49.
[90]Robst J.2001.Cost efficiency in higher Education institutions [J]. Journal of Higher Education,72 (6) (November/December):730-750.
[91]Stephen. Brown, S., C. & low, L. (1998) A Research Analysis of Pre-school Provision in the Market Place. Scottish Educational Review,30,1, p4-14
[92]Joel D. Sherman, Jeffery M. Poirier. Educational equity and Public Policy: comparing results from countries [R]. UNESCO Institute for Statistics, Montreal,2007:26-31
[93][美]舒尔茨.教育的经济价值[M].吉林：吉林人民出版社.1982：98-103.
[94]岳意定等.基于信号博弈的风险投资股权融资分析[J].科学管理研究.2007,6.
[95]郎益夫.中国高等教育投资模式研究.[博士学位论文].哈尔滨：哈尔滨工程大学,2002.
[96]罗晓华.高等教育财政投资政策研究.[博士学位论文].厦门：厦门大学,2007.
[97]Douglas Albrecht and Adrian Sideman.1992. Funding Mechanisms for Higher Education, the World Bank, and Washington D.C.
[98]Martin M. Hamada. An Analysis of state Formula, Budgeting in Higher Education (1990), ASHE Reader on Finance of Higher Education.
[99]Levin, Henry. Cost-effectiveness Analysis in International Encyclopedia of Economic of Education, edited by Martin Carboy. Pergamum,1995.
[100]Stephen, C.& Brown, S. (1999) The Impact of Government Intervention in Preschool Provision. Early Child Development and Care,153, app.--17.
[101]R.vemon.International investment and international trade in Product[J]. Quar-terly Journal of Economics 1966.80(2):190-207.
[102]Johnstone,D. Bruce. The Cost of Higher Education, in Philip G. Altbach, ed, International Higher Education:An Encyclopedia,Vol.1. New York:Garland Publishing, Inc.,1991,59-74
[103]张保庆.关于中国教育经费问题的回顾与思考[J].中国教育.2001,2.
[104]闵维方.高等教育运行机制研究[M].北京：人民教育出版社.2002：108-110.
[105]赵中建,范先佐主编.教务财务与成本管理[M].上海：华东师范大学出版社.2004：42-46
[106]李春玲著.理想的现实构建：政府主导型学校变革研究[M].杭州：浙江大学出版社.2007：23
[107][澳]西蒙.马金森著.严慧仙等译.澳大利亚教育与公共政策[M].杭州：浙江大学出版社.2007：35-37
[108]马万华著.从伯克利到北大清华：中美公立研究型大学建设与运行[M].北京：教育科学出版社.2004：33-36
[109][美]约翰.E.丘伯,泰力.M.默著,蒋横等译.政治、市场和学校[M].北京：教育科学出版社.2003：21
[110]王雍君等主编.教育财政与金融文集[M].北京：经济科学出版社.2007：12
[111]李文利著.从稀缺走向充足：高等教育的需求与供给研究[M].北京：教育科学出版社.2008：78-79
[112]湖南省教育科学研究院高等教育研究所编著.湖南高等教育事业发展2003年度研究报告[M].长沙：湖南科学技术出版社.2005：63-67.
[113]廖楚晖著.政府教育支出的经济分析[M].北京：中国财政经济出版社.2004：18-21.
[114][美]埃尔查南.科恩,特雷.G.盖斯克著.教育经济学[M].范元伟译.上海：格致出版社.2009：12.
[115]蔡金花.美国义务教育免费的法律规定性[J].比较教育研究.2006,12.
[116]程夏.日本义务教育阶段“自由择校”析[J].现代教育论丛.2008,2.
[117]胡娟.台湾、香港地区幼儿教育券制度对比及其对大陆幼儿教育的启示[J].早期教育.2009,2.
[118]胡苹.韩国义务教育财政经费投入的经验及启示[J].基础教育参考.2005,9.
[119]张荆.日本公立大学人事制度改革及启示[J].中国高等教育.2005,12.
[120]Stephen, C.&Brown, S. (1999) The Impact of Government Intervention in Preschool Provision. Early Child Development and Care,153, app-17.
[121]Becket, Gary S. Human Capital:A Theoretical and Empirical Analysis, with Sped-coal Reference to Education. (Third Edition). The University of Chicago Press,1993.
[122]Conley, David T., and Lawrence O Picas. Oregon's Quality Education Model: Linking Adequacy and Outcome.Educational Policy,2003,17 (5):586-612.
[123]Aghion, Philippe, Eve Caroli, and Cecilia Garcia-Penalize. Inequality and E-economic Growth:The Perspective of the New Growth Theories.Journal of Economic Liternature,1999,37 (4):1615-1660.
[124]韩民.完善法人治理结构促进民办高等教育可持续发展[J].中国高等教育.2006,8.
[125]钟宇平等.公平视野下中国基础教育财政政策[J].教育与经济,2002,1.
[126]王蓉.我国义务教育经费的地区性差异研究[A].为教育提供充足的资源—教育经济学国际研讨会论文集[C].北京：人民教育出版社,2003：327—341.
[127]张岩峰.我国高等教育投资体制改革的问题与政策选择[J].中国教育与科研计算机网,http://www.edu.cn/gai_ge_431/20060323/t 20060323_13795.shtml
[128]赵继新.探讨北京高等教育投资体制改革[J].北京观察.2006,9.
[129]薇菊瑛著.改善义务教育投融资体制研究[M].广州：中山大学出版社.2000：23-25
[130]陈小娅.中国中小学教师发展：聚焦农村教师.在“联合国教科文组织第七届九个人口大国教育部长会议”上发言http://www.icte.ecnu.edu.cn/show.a sp?id=792
[131]胡鞍钢等.大国兴衰与人力资本变迁[J].教育研究2003,4.
[132]郝洪.退出微观管理,着眼宏观调控：浙江大学民办教育研究中心主任吴华谈教育券.人民日报.2003-3-21.
[133]阙海宝等.美国私立高等教育经费筹措多元化因素分析[J].外国教育研究.2007,1.
[134]黎又嘉.日本教育投资及其来源结构研究[J].法制与经济.2008,10.
[135]胡建华.日本私立大学的发展特点及其启示[J].人大复印资料,高等教育版.2001,10.
[136]蔡克勇.社会捐赠：亟待挖掘的高等教育经费金矿[J].中国教育报.2006-10-26.
[137]廖才茂.低梯度陷阱与跨梯度超越：对一个发展理论的思考[J].当代财经.2002,9.
[138]马小燕.教育资源配置方式的供给特点及其应然选择[J].宁波大学学报(教育科学版).2002.5
[139]彭世华著.县域基础教育均衡发展研究[M].北京：高等教育出版社.2008：41-45
[140][英]马克·布劳格著.经济学方法论[M].黎明星等译.1991：31-35
[141]李祥云.义务教育财政转移支付制度：日本和美国模式[J].教育与经济.2008,2
[142]张万朋等.从“管理”走向“经营”:台湾高等教育财务制度变革的趋势—兼议 台湾高等教育“校务基金制度”[J].复旦教育论坛.2007,4.
[143]马国贤等,2002年国家社科基金重点课题组.中国农村义务教育转移支付制度研究[M].上海：上海财经大学出版社.2005：15-18.
[144][美]克里夫·比尔福德著.教育经济学(3rd Edition)[M].北京：中国人民大学出版社.2007：20-23
[145]廖才茂.低梯度陷阱与跨梯度超越：对一个发展理论的思考[J].当代财经.2002,9.
[146]周元武.略论财政性教育支出与占国内生产总值(GDP)4%的关系.教育与经济.2001,1.
[147]刘志民.教育经济学[M].北京：北京大学出版社.2007：76-81.
[148]曾满超主编.教育政策的经济学分析[M].北京：人民教育出版社.2000：55-61.
[2]马克思恩格斯全集(26卷)第一分册[M].人民出版社.1979：159-161.
[3]厉以宁.关于教育产品的性质和对教育的经营[J].教育发展研究.1999,10.
[4]王善迈.关于教育产业化的讨论[J].北京师范大学学报(人文社科版).2000,,1.
[5]张铁明.教育产业论[M].广东高等教育出版社2002：47-52.
[6]袁连生.论教育的产品属性、学校的市场化运作及教育市场化[J].教育与经济.2003,1.
[7]胡鞍钢等.大国兴衰与人力资本变迁[J].教育研究.2003,4.
[8]劳凯声.面对挑战的教育公益性[J].教育研究.2003,2.
[9]Brown,C.V. and P.M. Jackson. Public Secter Economics(4th ed).Oxford:Basil Blackwell,1990.
[10]杨会良.当代中国教育财政发展史论纲[M].人民出版社.2006：15-16.
[11][美]道格拉斯.C.诺思著,杭行译.制度、制度变迁与经济绩效[M].格致出版社.2008版：8-14.
[12]亚当·斯密.唐日松译.国富论[M].华夏出版社,,2005,11：88-90.
[13]卡·马克思.关于现代社会普及教育的发言记录[M].《马克思恩格斯全集》第十六卷：650-654.
[14][美]Vern Brimley,Jr, Rulon.R.Garfield著.教育财政学(9th Edition)[M].中国人民大学出版社.2007：78.
[15][美]米尔顿·弗里德曼.资本主义与自由[M].张瑞玉译.北京：商务印书馆,1986：86-89.
[16]陶西平.从“教育券”想到的[J].北京教育.2003,6.
[17]Barr,N.1998,The Economics of the Welfare State,Oxford University Press: Oxford.
[18]Levin, H.M. (1998), Educational Vouchers:Effectiveness, Choice, and Costs, Journal of Policy Analysis and Management, Vol.17, No.3,373-392.
[19]Schultz T. W.Reflections on Investment in Man, Journal of Political Economy, 1962,60,5(pt2:Investment in Human Beings),1-8.
[20]Becker,Gary S.Human Capital:A Theoretical and Empirical Analysis with Special Reference to Education.New York:National Bureau of Economic Research,1964.
[21][英]马克·布劳格著.黎明星等译.经济学方法论.1991：132.
[22][美]舒尔茨(Schultz,T.W.)著.蒋斌,张蘅译.人力资本投资[M]：教育和研究的作用.北京：商务印书馆.1990：53.
[23]同注14.
[24]D. Bruce Johnstone.The Finance and Politics of Cost Shaing in Higher Education. Raising Adequate Resources for Eduction:Proceeding of International Conference on Economics of Edcation.
[25]Performance Funding[EB/OL].[2008-01-12].http://oira.tenn essee.edu/assessment/ pf/pf.htm.
[26]厉以宁.教育经济学[M].上海人民出版社,1998：30-56.
[27]王善迈.教育投入与产出研究[M].河北出版社.2004：77-88.
[28]曾满超等.中国义务教育财政面临的挑战与教育转移支付[J].北京大学教育评论.2003,1.
[29]高如峰主编.中国农村义务教育财政体制[M].人民教育出版社.2005：26-33.
[30]李祥云著.我国财政体制变迁中的义务教育财政制度改革[M].北京大学出版社.2008：46-49
[31]李贞著.公平义务教育与中国财政体制改革[M].经济科学出版社.2009：33-35.
[32]汪柱旺.论基础教育均衡发展的财政政策[J].金融与经济.2004,11.
[33]杜育红.论农村基础教育财政体制创新[J].教育发展研究.2001,11.
[34]李卫东.高等教育的外部性与高等教育财政政策的选择[J].中国高教研究.2009,9.
[35]王善迈.教育投入与产出研究[M].河北教育出版社1999：268-269.
[36]官风华、魏新.高等教育拨款模式研究[J].教育研究,1995,2.
[37]厉以宁.教育政策的经济分析(序).人民教育出版社：2000：6-9.
[38]陈晓红等.高等教育融资的资产证券化模式初探.现代大学教育.2004,2.
[39]沈百富.地方教育投资研究[M],北京师范大学出版社：2003：30-86.
[40]同注35.
[41]王丹中.转型期中国教育投资制度研究.[博士学位论文].南京：南京师范大学,2004.
[42]丁小浩等.我国高等教育投资体制改革30年—成就与经验、挑战与完善[J].中国高教研究.2008,6.
[43]范先佐.教育资源配置：政府应起基础性作用[J].河北师范大学学报(教育科学版).2006,8.
[44]李霞.我国教育投资中的政府行为研究[博士学位论文].成都：西南财经大学,2007.
[45]杨葆焜,范先佐.教育经济学新论[M].江苏教育出版社,1995：200-206.
[46]张显吉.中国教育投资问题研究.[博士学位论文].吉林：吉林大学,2005.
[47]沈有禄.教育券制度评析[J].教育与经济.2004,1.
[48]黄锫坚.教育券前世今生[J].中国教育先锋网.2004,2,25. http://www.ep-china.net/content/news/2004/02/20040225122138.htm
[49]杨秀芹.教育资源利用效率与教育制度安排[博士学位论文].武汉：华中师范大学,2006.
[50]杨继瑞等著.高校独立学院市场化运作的经济学分析[J],西南财经大学出版社.2007,6.
[51]明航著.民办学校办学模式：产权配置与治理机制研究[M].北京：教育科学出版社,2008：88-91.
[52]Motohisa Kaneko(2003).Private Contribution and Equity in Higher Education: Japanese Experiences. Raising Adequate Resources for Eduction:Proceeding of International Conference on Economics of Edcation.
[53]陈晓红著.中小企业融资.北京：经济科学出版社.2000：12.
[54]厉以宁.教育政策的经济分析(序)[M].人民教育出版社.2000：7-9.
[55]陈晓红等.高等教育融资的资产证券化模式初探[J].现代大学教育.2004,2.
[56]胡瑞文.影响我国教育公平与质量提升的教育经费缺口分析[J].素质教育大参考.2007,12B.
[57]周其仁.教育券政策的中国意义[R].全国教育券政策、教育选择和教育公平研讨会上的发言,2003.
[58]财政部教科文司等课题组.中国农村义务教育转移支付制度研究.上海财经大学出版社.2005.10
[59]周扬.浙大教授吴华：细算教育均衡化万亿缺口[R].2009,1,19.http://finance.qq.com/a/20090119/000018.htm
[60]程兰芳等.我国高等教育投入的时序建模与预测分析[JJ.中国市场.2011,18.
[61]陈晓红著.中小企业融资.北京：经济科学出版社.2000：55.
[62]Michael Jensen & William Meckling.Theory of the firm:Managerial Behavior,Agency costs and Ownership structure[J].Journal of Financial Economics.1976(3):305-309.
[63]张维迎.控制权损失的不可补偿性与国有企业兼并中的产权障碍.经济研究.1998,7
[64]孙永祥.所有权、融资结构与公司治理机制[J].经济研究.2001,1.
[65]刘大海等SPSS15.0统计分析.清华大学出版社.2008：348-353.
[66]侯杰泰等.结构方程模型及其应用.北京：教育科学出版社.2004：206-208
[67]Rvemon.International investment and international trade in Product[J].Quarterly Journal of Economics 1966,80(2):190-207.
[68]王珏等.反梯度推进理论与西部产业结构调整[J].山东社会科学,2002,3.
[69]董海军,曾东霞.区域梯度教育结构与对口支援西部高校的反梯度[J].科学·经济·社会.2009,4.
[70]李爱良.高等教育均衡发展的经济创新路径分析[J].现代教育科学,2007,2.
[71]蒋作斌等著.省域教育协调发展研究[M].湖南人民出版社.2007：26-31.
[72]叶莎莎等.张家口：走活教育协调发展一盘棋[J].中国教育报.2009-10-18.
[73]国家教育发展研究中心.2000年中国教育绿皮书[M].长沙：教育科学出版社,2000：20-23.
[74]张力主编.2008年中国教育绿皮书[M].北京：教育科学出版社.2008：133-134.
[75]黄维,沈红.制度变迁与国家助学贷款的制度选择[J].中国高教研究,2005,3.
[76]Health Care and Education Reconciliation Act,Sec.2214北京大学中国教育财政科学研究所简报.2010,1.
[77]Making College More Affordabale.http://www.whitehouse.gov/issue/educa-tion/higher-education,2010-4-1.
[78][美]密尔顿·弗里德曼著,高榕等译.弗里德曼文萃[M].北京经济学院出版社.1991：149-153.
[79][美]威廉.夏普著.投资学[M],北京：中国人民大学出版社.1998：110-113.
[80]同注16.
[81]沈百福,简论义务教育的价格[J],上海教育科研.2000,3.
[82]盖浙生.高学费、高补助：大学教育消弭经济隔离现象的作为与省思[J],2009年教育经济学年会论文集.
[83]卢现祥主编.新制度经济学[M].2004：9-20.
[84]靳希斌.教育产权与教育体制创新[J].广东社会科学.2003,2.
[85]劳凯声.面对挑战的教育公益性[J].教育研究.2003,2.
[86]陈至立.在全国治理教育乱收费工作电视电话会议上的讲话[N].中国教育 报.2005-03-11.
[87]范先佐,关于政府教育投资的行为分析[J],河北师范大学学报：教育科学版.2000,2.
[88]Daniel C.levy.the new Accoutability in Higher Education:Implications for the State and for Private Initiatives.Raising Adequate Resources for Education: Proceeding of International Conference on Economics of Education.
[89]Levin, Henry M. and Patrick J McEwen. Cost-Effectiveness Analysis. (Second Edition). CA:Sage,2001,46-49.
[90]Robst J.2001.Cost efficiency in higher Education institutions [J]. Journal of Higher Education,72 (6) (November/December):730-750.
[91]Stephen. Brown, S., C. & low, L. (1998) A Research Analysis of Pre-school Provision in the Market Place. Scottish Educational Review,30,1, p4-14
[92]Joel D. Sherman, Jeffery M. Poirier. Educational equity and Public Policy: comparing results from countries [R]. UNESCO Institute for Statistics, Montreal,2007:26-31
[93][美]舒尔茨.教育的经济价值[M].吉林：吉林人民出版社.1982：98-103.
[94]岳意定等.基于信号博弈的风险投资股权融资分析[J].科学管理研究.2007,6.
[95]郎益夫.中国高等教育投资模式研究.[博士学位论文].哈尔滨：哈尔滨工程大学,2002.
[96]罗晓华.高等教育财政投资政策研究.[博士学位论文].厦门：厦门大学,2007.
[97]Douglas Albrecht and Adrian Sideman.1992. Funding Mechanisms for Higher Education, the World Bank, and Washington D.C.
[98]Martin M. Hamada. An Analysis of state Formula, Budgeting in Higher Education (1990), ASHE Reader on Finance of Higher Education.
[99]Levin, Henry. Cost-effectiveness Analysis in International Encyclopedia of Economic of Education, edited by Martin Carboy. Pergamum,1995.
[100]Stephen, C.& Brown, S. (1999) The Impact of Government Intervention in Preschool Provision. Early Child Development and Care,153, app.--17.
[101]R.vemon.International investment and international trade in Product[J]. Quar-terly Journal of Economics 1966.80(2):190-207.
[102]Johnstone,D. Bruce. The Cost of Higher Education, in Philip G. Altbach, ed, International Higher Education:An Encyclopedia,Vol.1. New York:Garland Publishing, Inc.,1991,59-74
[103]张保庆.关于中国教育经费问题的回顾与思考[J].中国教育.2001,2.
[104]闵维方.高等教育运行机制研究[M].北京：人民教育出版社.2002：108-110.
[105]赵中建,范先佐主编.教务财务与成本管理[M].上海：华东师范大学出版社.2004：42-46
[106]李春玲著.理想的现实构建：政府主导型学校变革研究[M].杭州：浙江大学出版社.2007：23
[107][澳]西蒙.马金森著.严慧仙等译.澳大利亚教育与公共政策[M].杭州：浙江大学出版社.2007：35-37
[108]马万华著.从伯克利到北大清华：中美公立研究型大学建设与运行[M].北京：教育科学出版社.2004：33-36
[109][美]约翰.E.丘伯,泰力.M.默著,蒋横等译.政治、市场和学校[M].北京：教育科学出版社.2003：21
[110]王雍君等主编.教育财政与金融文集[M].北京：经济科学出版社.2007：12
[111]李文利著.从稀缺走向充足：高等教育的需求与供给研究[M].北京：教育科学出版社.2008：78-79
[112]湖南省教育科学研究院高等教育研究所编著.湖南高等教育事业发展2003年度研究报告[M].长沙：湖南科学技术出版社.2005：63-67.
[113]廖楚晖著.政府教育支出的经济分析[M].北京：中国财政经济出版社.2004：18-21.
[114][美]埃尔查南.科恩,特雷.G.盖斯克著.教育经济学[M].范元伟译.上海：格致出版社.2009：12.
[115]蔡金花.美国义务教育免费的法律规定性[J].比较教育研究.2006,12.
[116]程夏.日本义务教育阶段“自由择校”析[J].现代教育论丛.2008,2.
[117]胡娟.台湾、香港地区幼儿教育券制度对比及其对大陆幼儿教育的启示[J].早期教育.2009,2.
[118]胡苹.韩国义务教育财政经费投入的经验及启示[J].基础教育参考.2005,9.
[119]张荆.日本公立大学人事制度改革及启示[J].中国高等教育.2005,12.
[120]Stephen, C.&Brown, S. (1999) The Impact of Government Intervention in Preschool Provision. Early Child Development and Care,153, app-17.
[121]Becket, Gary S. Human Capital:A Theoretical and Empirical Analysis, with Sped-coal Reference to Education. (Third Edition). The University of Chicago Press,1993.
[122]Conley, David T., and Lawrence O Picas. Oregon's Quality Education Model: Linking Adequacy and Outcome.Educational Policy,2003,17 (5):586-612.
[123]Aghion, Philippe, Eve Caroli, and Cecilia Garcia-Penalize. Inequality and E-economic Growth:The Perspective of the New Growth Theories.Journal of Economic Liternature,1999,37 (4):1615-1660.
[124]韩民.完善法人治理结构促进民办高等教育可持续发展[J].中国高等教育.2006,8.
[125]钟宇平等.公平视野下中国基础教育财政政策[J].教育与经济,2002,1.
[126]王蓉.我国义务教育经费的地区性差异研究[A].为教育提供充足的资源—教育经济学国际研讨会论文集[C].北京：人民教育出版社,2003：327—341.
[127]张岩峰.我国高等教育投资体制改革的问题与政策选择[J].中国教育与科研计算机网,http://www.edu.cn/gai_ge_431/20060323/t 20060323_13795.shtml
[128]赵继新.探讨北京高等教育投资体制改革[J].北京观察.2006,9.
[129]薇菊瑛著.改善义务教育投融资体制研究[M].广州：中山大学出版社.2000：23-25
[130]陈小娅.中国中小学教师发展：聚焦农村教师.在“联合国教科文组织第七届九个人口大国教育部长会议”上发言http://www.icte.ecnu.edu.cn/show.a sp?id=792
[131]胡鞍钢等.大国兴衰与人力资本变迁[J].教育研究2003,4.
[132]郝洪.退出微观管理,着眼宏观调控：浙江大学民办教育研究中心主任吴华谈教育券.人民日报.2003-3-21.
[133]阙海宝等.美国私立高等教育经费筹措多元化因素分析[J].外国教育研究.2007,1.
[134]黎又嘉.日本教育投资及其来源结构研究[J].法制与经济.2008,10.
[135]胡建华.日本私立大学的发展特点及其启示[J].人大复印资料,高等教育版.2001,10.
[136]蔡克勇.社会捐赠：亟待挖掘的高等教育经费金矿[J].中国教育报.2006-10-26.
[137]廖才茂.低梯度陷阱与跨梯度超越：对一个发展理论的思考[J].当代财经.2002,9.
[138]马小燕.教育资源配置方式的供给特点及其应然选择[J].宁波大学学报(教育科学版).2002.5
[139]彭世华著.县域基础教育均衡发展研究[M].北京：高等教育出版社.2008：41-45
[140][英]马克·布劳格著.经济学方法论[M].黎明星等译.1991：31-35
[141]李祥云.义务教育财政转移支付制度：日本和美国模式[J].教育与经济.2008,2
[142]张万朋等.从“管理”走向“经营”:台湾高等教育财务制度变革的趋势—兼议 台湾高等教育“校务基金制度”[J].复旦教育论坛.2007,4.
[143]马国贤等,2002年国家社科基金重点课题组.中国农村义务教育转移支付制度研究[M].上海：上海财经大学出版社.2005：15-18.
[144][美]克里夫·比尔福德著.教育经济学(3rd Edition)[M].北京：中国人民大学出版社.2007：20-23
[145]廖才茂.低梯度陷阱与跨梯度超越：对一个发展理论的思考[J].当代财经.2002,9.
[146]周元武.略论财政性教育支出与占国内生产总值(GDP)4%的关系.教育与经济.2001,1.
[147]刘志民.教育经济学[M].北京：北京大学出版社.2007：76-81.
[148]曾满超主编.教育政策的经济学分析[M].北京：人民教育出版社.2000：55-61.