摘要
本文通过一个均等化转移支付条件下的地方财政支出决策模型,对地方财政支出选择中的各种基本因素作了简单分析,并利用分税制改革以来的省级面板数据,检验了地方财政资金再分配地位与地方公共支出结构的关系特征。实证分析发现:我国目前的转移支付制度不仅会带来地方财政支出的粘蝇纸效应;而且地方政府的财力改善后,还可能通过调整现有的财政支出结构,偏离转移支付的基本公共服务均等化目标,即存在地方财政支出的可替换效应;分区域的分析还表明,越是经济欠发达的财政资金净流入地区,地方政府对基本建设、行政管理支出项目的诉求越强烈。本文的研究意味着在地区间财政分配制度改革过程中,不仅要规范转移支付资金的分配程序,更重要的是应强化地方财政决策的监督机制。
This paper explores the main affecting factors of local government expenditures through a simple model of local fiscal expenditure decision under the condition of intergovernmental fiscal equalization. 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 not only bring about flypaper effect, but also lead to the fungible problem among local public expenditures. That means the local government pursues more productive fiscal expenditure and deviates from the responsibility of provision of basic public goods. For the local governments in underdeveloped areas, the analysis also shows it will pursue more expenditure of capital construction and administrative expenses, after obtaining more redistributing fiscal funds. This study suggests building fiscal equalization redistribution system, not only to further formalize the transfer payment institution, it is more important to exercise a close supervision over local fiscal budget process.
出处
《经济研究》
CSSCI
北大核心
2012年第5期45-57,共13页
Economic Research Journal
基金
国家社科重大招标项目(07&ZD009)
国家自然基金项目(71073075)
全国优秀博士学位论文作者专项资金资助项目(201002)
教育部新世纪优秀人才支持计划项目(NCET-10-0475)的研究资助
关键词
转移支付
财政均等化
财政支出结构
粘蝇纸效应
可替换效应
Transfer Payments
Fiscal Equalization
Structure of Fiscal Expenditure
Flypaper Effect
Fungibility Effect
