基础教育机会不平等与财政政策干预：治理逻辑、效应评估与优化设计

随着教育军备竞赛愈演愈烈，基础教育的分层在形式上日益隐性，教育机会不均等呈现出阶层固化、制度化和代际传递趋势。财政政策作为国家治理的重要基础工具，势必应当在矫正教育资源配置失衡、推进基础教育机会均等中发挥有效干预作用。因此，本项目首先基于教育参与和教育结果视角，从“制度—市场—结果”多层次系统测度基础教育质量的机会不平等；其次，通过官方文本大数据量化分析财政治理逻辑，揭示财政介入的责任、优先顺序、事实特征、内在机理及传导机制；再次，将“公共品空间配置—基本公共服务政策—财政转移性支出—政府间转移支付”综合纳入一个分析框架中，从财政直接作用与间接作用两个传导机制、宏观与微观两个视角评估财政干预政策对基础教育机会不平等的影响；最后，从数值实验和政策模拟分析以及实地调研基础上的案例分析两个方面，对缓解基础教育机会不平等的财政干预政策进行优化设计。

As the educational race intensifies, the stratification of basic education has become increasingly invisible in form, and the unequal educational opportunities present the trend of class consolidation, institutionalization and intergenerational transmission. As an important tool of national governance, fiscal policies are bound to play an effective role in correcting the imbalance in the allocation of educational resources and promoting equal opportunities for basic education. Therefore, based on educational participation and results, this project firstly measures the inequality of opportunity for basic education from the perspective of system-market-outcome multi-level measurements. Secondly, through the quantitative analysis of the official texts, this project analyzes the logic of fiscal governance and reveals the responsibilities, priorities, factual characteristics, internal mechanisms and transmission mechanisms of fiscal intervention. Thirdly, the project integrates the spatial allocation of public goods - basic public service policies - fiscal transfer expenditure - intergovernmental transfer payments into an analysis framework. Based on macro and micro perspectives, the project evaluates the impact of fiscal policies on the inequality of opportunity for basic education from two transmission mechanisms of direct and indirect fiscal effects. Finally, in order to alleviate inequality of opportunity for basic education, fiscal policies are optimized based on theoretical modeling and typical case analysis.