Table 2.

List of variables.

Variable type	Variable name	Variable symbols	Value
Exploratory variable	County-level basic public education service delivery	EDUEXP	Public education expenditure per student
		TEC	The proportion of full-time teachers and students at all levels
Core explanatory variable	EPSC reform	POL	1 for reformed counties, 0 for unreformed counties, 1 for the year of reform and after reform, and 0 for before reform
Control variables	County economic development level	PGDP	GDP per capita
	County financial situation	REV	Local public revenue per capita
	Degree of industrialization	IND	The proportion of GDP of the secondary industry
	Degree of urbanization	URB	The proportion of the urban population
	Education	STU	The proportion of primary and secondary school students