转移支付、财政支出结构与地方政府行为激励
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| Title | Transfer Payment, structure of Fiscal Expenditure and the Incentive efficiencies of Local Governments’ Behavior
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| 作者 | 付文林 沈坤荣 |
| Author | Fu Wenlin and Shen Kunrong |
| 作者单位 | 南京大学经济学院 |
| Organization | (School of Economics, Nanjing University |
| 作者Email | fuwenlin@nju.edu.cn；shenkr@nju.edu.cn |
| 中文关键词 | 转移支付 财政支出结构 财政行为 激励机制 |
| Key Words | Transfer Payments；Structure of Fiscal Expenditure；Local Government Behavior；Incentive Mechanism |
| 内容提要 | 随着我国近年来转移支付规模不断扩大，地区间财力均等化程度已有很大改善。本文通过一个简单的地方财政支出一般均衡模型，对转移支付的地方财政行为激励效应进行了数量分析，并利用分税制改革以来的省级面板数据，检验了转移支付对地方财政支出结构的激励效应。研究发现：转移支付确实刺激了地方政府的生产性支出增加，且越是经济欠发达地区，地方政府财政支出结构的经济增长诉求越强烈，经济发展与公共品需求刚性也对地方财政行为激励有重要影响。这意味着在进一步优化转移支付结构的同时，也应重视地方财政支出的透明度建设和民主化进程。 |
| Abstract | With the scale expansion of redistributing fiscal resources among regions during recent years, China’s fiscal equalization degree had improved a lot. This paper provides a simple general equilibrium model of local fiscal expenditure, and explores the allocation of local government expenditures to intergovernmental transfers. Using a panel data set from 1995 to 2006, we study the incentive properties of transfer payment on the fiscal expenditure behaviors of local governments. The findings indicate that transfer payment increased the local governments’ productive expenditure, and the local governments pursued more productive fiscal expenditure in underdeveloped areas. There is significant affection that the economic development and rigid demand for local public goods on the behaviors of local fiscal expenditure. To build fiscal equalization redistribution system, not only to further optimize the transfer payment structure, it is more important to promote the local fiscal expenditure transparency and democratic process. |
| 文章编号 | WP149 |
| 登载时间 | 2011-11-01 |
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