专项转移支付与地方财政支出行为——以农村义务教育补助为例
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| Title | Earmarked Grants and Local Government Spending Behavior
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| 作者 | 尹振东 汤玉刚 |
| Author | Yin Zhendong and Tang Yuang |
| 作者单位 | 山东大学经济学院 |
| Organization | Shandong University |
| 作者Email | yinzd86@163.com；tangyugang@126.com |
| 中文关键词 | 专项转移支付 地方支出行为 农村义务教育补助 非递归结构方程 |
| Key Words | Earmarked Grants；Local Spending Behavior；Rural Compulsory Education Aid Program；Nonrecursive Structural Equation Models |
| 内容提要 | 专项转移支付往往被作为引导和矫正地方财政行为的政策工具，但其政策效果却常因分配规则的不合理而被质疑。本文研究发现，专项转移支付的政策效果取决于转移支付分配规则（“扶弱”还是“奖优”）以及经济发展的阶段。随着经济发展，嵌入某种激励机制的“奖优”规则比简单的事后“扶弱”规则更能防止地方政府的道德风险，引导地方政府重视教育、卫生等基本公共服务的投入。进而，本文以2006年全面展开的农村义务教育经费保障机制改革为背景，利用2007年中部五省423县的数据，运用非递归结构方程方法实证检验农村义务教育专项补助与地方教育支出行为之间的互动关系。实证结果支持专项补助有效性假说，不支持地方财政道德风险假说，这说明义务教育专项补助制度设计中较好地嵌入了“奖优”机制，实现了激励地方政府将资源向基础教育倾斜的目标。这一发现对当前构建兼顾公平和效率的新型专项转移支付制度具有参考价值。 |
| Abstract | Earmarked grants are usual policy tools to correct local fiscal distortion, while the policy evaluations to such programs are controversial. This paper argues that the effectiveness of earmarked grants depends on the rules to distribute grants, such as the rule of assisting weak or rewarding excellence, and the stage of economic development. As economy grows, the rule of rewarding excellence will be superior to the rule of assisting weak, for the former rule can constrain moral hazard of local government and result in more balanced public expenditure structure. Empirically, taking the rural compulsory education expenditure guarantee mechanism reform in 2006 as background, we test the interrelationship between earmarked education grant and local education expenditure using nonrecursive structural equation models with a sample of 423 counties in central China. The empirical results give support to the hypothesis of validity of earmarked grants and refuse the moral hazard hypothesis. Such evidence indicates prevalence of the rule of rewarding excellence, which leads to more local spending on education. This finding is of importance to build an equitable and efficient earmarked grants system. |
| 文章编号 | WP829 |
| 登载时间 | 2015-03-04 |
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