摘要
文章以民族扶贫县为研究对象,分析了政府间转移支付对这一特殊对象财政支出行为变化的影响。具体来说,文章利用动态面板回归模型,采用系统GMM方法,研究了净转移支付和各类转移支付对民族扶贫县财政支出结构的影响,以及转移支付增量对地方政府财政支出行为的影响。研究表明,在整体分析中,地方政府更希望将转移支付用于上级主要考核的教育支出和维护自身利益的行政管理支出上,而很少用于更能促进经济发展的基本建设支出和居民较为关心的社会保障支出上。在增量分析中,地方政府可支配转移支付的增量在既有的财政支出分配格局下并没有特别偏向某类财政支出。这说明民族扶贫县仍很贫困,财政支出只能维持其基本运转,也说明民族扶贫县可能为保住"贫困县"帽子而放弃发展。财政转移支付被用于维护自身的利益支出以及协调各方的利益关系。
Based on the national poverty-stricken counties,this paper analyzes the effect of intergovernmental transfer payments on changes in financial expenditure behavior of this special subject.By establishing a dynamic panel regression model,it employs systematic GMM method to make a study of the effects of net transfer payments and all kinds of transfer payments on the fiscal expenditure structures of national poverty-stricken counties,and also the impact of the increments of transfer payments on fiscal expenditure behavior of local governments.It comes to the conclusions as follows:firstly,the overall analysis shows that local governments prefer to use transfer payments in education expenditure as a main assessment of superiors and administrative expenses for the sake of their own interests,but seldom in basic construction expenditure more conducive to economic development and social security expenditure drawing close attention from citizens;secondly,the increment analysis indicates that local governments can dispose the increments of transfer payments and do not prefer certain kind of fiscal expenditure under existing distribution pattern of fiscal expenditure.It states that the national povertystricken counties are still very poor,and fiscal expenditure can only maintain the basic operation;and it also shows that the national poverty-stricken counties may give up development to keep the title of poverty-stricken counties.Fiscal transfer payments are used to maintain their own interests spending and coordinate the interest relationship among all parties.
出处
《财经研究》
CSSCI
北大核心
2014年第1期4-15,共12页
Journal of Finance and Economics
基金
国家自然科学基金项目"转移支付制度与地方政府行为:激励效应与机制重构"(71373150)
关键词
财政转移支付
财政支出行为
财政支出结构
fiscal transfer payment
fiscal expenditure behavior
fiscal expenditure structure
