财政分权程度的经验规律——基于跨国数据的分析

发布时间：2018-05-12 18:45

本文选题：财政分权 + 收入分权　；参考：《经济与管理研究》2015年09期

【摘要】：针对财政分权的跨国数据,本文分析发现:各国分权程度差异较大;支出分权高于收入分权,地方政府承担了比真实收入更多的真实财政支出;不含社保的分权程度要高于含社保的分权程度,意味着社保部分更多归属于中央政府。基于多种影响因素的回归分析得到中央地方财政分权程度的经验标准。在相对宽松的条件下,一些国家落在了分权标准的基准线外。无论以哪种指标来衡量,中国的分权程度均高于上基准线。下一步改革应坚持中央政府主导地位,同步减小收入和支出的分权程度,将社保责任更多上收至中央政府。
[Abstract]:According to the transnational data of fiscal decentralization, this paper finds that the degree of decentralization varies greatly, the decentralization of expenditure is higher than the decentralization of income, and the local government undertakes more real fiscal expenditure than the real income. The degree of decentralization without social security is greater than that with social security, meaning that the part of social security belongs more to the central government. Based on the regression analysis of various influencing factors, the empirical standard of central and local fiscal decentralization is obtained. In relatively loose conditions, some countries fall outside the baselines of decentralization standards. By any measure, China is more decentralized than the upper benchmark. The next step should be to keep the central government dominant, simultaneously reducing the decentralization of income and spending, and increasing the burden of social security to the central government.
【作者单位】：国家发展和改革委员会经济研究所;
【基金】：全国统计科学研究重点项目“人口迁移、代际收入流动与分配公平的实证研究”(2014591)
【分类号】：F811

【共引文献】