摘要
基于"供给侧"改革要求供给体系的高效率,而中国地方福利性财政支出效率有待提高的现实背景,本文首先从理论层面阐述财政分权、转移支付和地方财政支出之间的关系;然后用教育和医疗卫生两方面支出效率代表中国地方福利性财政支出效率,运用非参数数据包络分析方法计算出福利性支出效率并利用Malmquist生产率指数全面测度其全要素生产率;最后在受限因变量的Tobit模型下运用2002-2013年31个省份面板数据重点考察财政分权和转移支付对地方福利性财政支出效率的影响。本文证实了随着财政分权的加强,地方福利性财政支出效率是下降的,而转移支付则与其显著正相关。提出对于事权与支出责任不相适应的财政体制改革,在考虑财政分权层面给予地方与支出责任相匹配的自由财力的同时应该更加侧重于加强中央的事权、支出责任和完善现有转移支付制度。
Under the background that China＇s supply-side structure reform requires higher efficiency in supply system and welfare expenditure in China＇s local level still remains relatively ineffective, this thesis initiatively analyzes the connection between fiscal decentralization, transfer payment and local fiscal expenditure from the theoretical perspective. Then we use the efficiency of education and medical care expenditure are as the welfare expenditure efficiency of local governments to and analyze the effect of decentralization and transfer payment on local welfare expenditure efficiency. This thesis finally proves that fiscal decentralization has a negative correlation with welfare expenditure efficiency at local level, while transfer payment, by contract, presents a positive correlation. Therefore, this thesis points out that administration and responsibility of the central government should be reinforced and the transfer payment system should be improved while financial resources of local governments are increased.
作者
崔志坤
张燕
Cui Zhikun Zhang Yan
出处
《财政研究》
CSSCI
北大核心
2017年第5期24-37,共14页
Public Finance Research
基金
国家社科基金项目"构建地方税体系研究"(13CJY108)阶段性研究成果
安徽财经大学研究生科研创新基金项目(项目编号:ACYC2016004)支持
关键词
福利性支出
效率
转移支付财政分权
Welfare Expenditure Efficiency
Transfer Payment
Fiscal Decentralization
