The Influence Of Fiscal Decentralization On Efficiency Of Secondary Vocational Education Financial Expenditure

The development level of secondary vocational education is related to the cultivation of social human capital and the closest combination of education and economy.China’s demographic dividend effect is weakening year by year.The new pattern of national economic development puts forward new demands and requirements for labor supply,and attaches importance to labor quality while ensuring the quantity of labor force.Vocational education and general education are equally important,and secondary vocational education plays an important role in cultivating skilled talents.In the context of exisiting fiscal decentralization,local governments have limited financial resources.Improving the efficiency of fiscal expenditure has a far-reaching impact on the development quality of secondary vocational education and the level of talent supply.At present,the investment of secondary vocational education in China is dominated by local governments.Although the expenditure growth mechanism is established year by year,it is always below the demand of secondary vocational education development.The important reason is that the division of intergovernmental expenditure responsibility is unreasonable,and the current financial system weakens the expenditure responsibility of the central government.In the context of exisiting fiscal decentralization,local governments bear the main expenditure responsibility,and the local financial resources do not match the expenditure responsibility,which is not conducive to the improvement of the financial expenditure efficiency of secondary vocational education.Then,what is the relationship between fiscal decentralization and fiscal expenditure efficiency of secondary vocational education? What role does local government competition play?As spillover public goods,does secondary vocational education have spillover to improve its supply efficiency? According to the existing mechanism of fiscal decentralization affecting the efficiency of secondary vocational education,what are the countermeasures to improve the efficiency of expenditure?Firstly,using the panel data of 30 provinces,cities and autonomous regions(municipalities directly under the central government)in China from 2007 to 2018,this paper calculates the financial expenditure efficiency of secondary vocational education through DEA model.It can be seen that the overall level of financial expenditure efficiency of secondary vocational education in China is low,Scale efficiency lowers overall efficiency.There are differences in efficiency expenditure among the eastern,central and western regions,and the development of financial resource allocation efficiency of secondary occupations among regions is uneven.The development and growth level of secondary vocational education in China lags behind the growth of educational input,and simply increasing financial input cannot meet the real needs of its development.Then the general panel model and spatial Durbin(SDM)model are established,and the empirical test shows that fiscal decentralization has a restraining effect on the fiscal expenditure efficiency of local secondary vocational education,while it has a positive effect on neighboring provinces.The improvement of fiscal decentralization in this province is conducive to the improvement of the efficiency of adjacent provinces.Secondly,this paper introduce local government competition "for the sake of growth" and "competition" for the harmonious two intervening variable,find fiscal decentralization is the "competition" for the growth of local government generates positive incentives,it is has a negative effect on local government education efforts,thus to promote the efficiency of secondary vocational education spending.Finally,space effect and the mediation effect on intermediary variable combination test again,is spending decisions about education efforts exist between provinces "yardstick competition" education expenditure,education level represents the hard "competition for harmony" as the intermediary variables play the covering effect of dilute fiscal decentralization,to a certain extent on the efficiency of the secondary vocational education spending negative impact.Based on the above analysis,we believe that improvements should be made in the following aspects:In view of the above analysis,this paper puts forward several suggestions: first,deepen the reform of fiscal decentralization system,strengthen the central government’s strategic guiding role in the development of secondary vocational education,and strengthen the supervision of local governments;Second,we will improve and innovate the mode of financial support for secondary vocational education,standardize the transfer payment system,strengthen the mode of performance-based funding,and improve tax incentives and fiscal subsidies for schools.Third,optimize the local government competition system,attach importance to the influence of inter-provincial secondary vocational education resource allocation,improve the national overall coordination mechanism for the development of secondary vocational education development,encourage local beneficial competition based on the promotion of secondary vocational education development,and make full use of regional spillover effect mechanism;Improve the incentive evaluation system for promotion of officials,establish and improve the effective mechanism for residents to participate in the performance evaluation of the development level of secondary vocational education of local governments.