分权抑或集权:省直管县改革对省以下政府间财政关系的影响研究

发布时间：2018-01-08 13:37

本文关键词：分权抑或集权:省直管县改革对省以下政府间财政关系的影响研究　出处：《现代财经(天津财经大学学报)》2016年10期 　论文类型：期刊论文

【摘要】：省对下财政管理制度安排是决定省以下财政分权度的重要因素。本文基于1995—2012年的省级面板数据,从财政收入分权、财政支出分权和省以下地方政府转移支付依赖度三个角度考察了财政省直管县改革进程与省对下财政分权的关系。结果表明省直管县改革能够促进省对下财政收入分权度和财政支出分权度的提高且对收入分权度的影响要大于对支出分权度的影响,改革与省以下地方政府转移支付依赖度的关系则受中央与省级财政关系的影响,在财政利益净流出地区省直管县改革降低市县政府对上级转移支付的依赖度而在财政利益净流入地区改革使得市县政府更加依赖于上级转移支付。因此,实施全面管理型的省直管县改革有助于纠正非对称财政分权给市县基层政府带来的财力与支出责任不匹配问题。
[Abstract]:The arrangement of provincial financial management system is an important factor to determine the degree of fiscal decentralization below the province. This paper based on the provincial panel data from 1995 to 2012, from the fiscal revenue decentralization. The relationship between fiscal expenditure decentralization and the dependence of local government transfer payment under provincial government on the reform process of the county directly under the province and the fiscal decentralization under the province is investigated. The results show that the reform of the province directly in charge of the county can promote the fiscal revenue from the province to the lower level. The increase of the degree of decentralization and the influence on the degree of income decentralization is greater than that on the degree of decentralization of expenditure. The relationship between the reform and the dependence of local governments' transfer payment is influenced by the relationship between the central government and the provincial government. In the financial benefits net outflow area provincial direct control county reform reduces the city county government to the superior transfer payment dependence degree but in the financial benefit net inflow area reform causes the city county government to rely on the superior transfer payment. Therefore. The implementation of the comprehensive management reform is helpful to correct the mismatch between financial resources and expenditure responsibilities brought by asymmetric fiscal decentralization to the municipal and county grass-roots governments.
【作者单位】：浙江工商大学金融学院;
【基金】：浙江省高校人文社会科学重点研究基地(浙江工商大学应用经济学)项目(1060XJ3316004G)
【分类号】：F812.2
【正文快照】： 一、引言对于一个多层级政府国家而言,财政资源在各级政府之间的分配是一个至关重要的议题(Jin和Zou,2005)[1]。尤其是对直接面向社会公众的市县基层政府来说,财政收支的状况关乎其能否维护政府的正常运转和社会稳定以及能在多大程度上向基层群众提供教育、医疗卫生等基本公共

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