摘要
基于中国2007—2017年的省际面板数据,在Hamlilton函数理论分析的基础上构建面板门限模型回归模型,检验财政分权与基础教育之间的非线性关系。研究发现,财政分权与基础教育支出效率间呈现显著的“倒U型”关系,即财政分权水平较低时,中央和地方政府信息的不对称性以及转移支付的“粘蝇纸效应”使得基础教育支出效率由于供需错配而偏低。而对于财政分权度较高的地区,基础教育的支出责任过多的划归地方政府使得地方政府的职能定位与其财力保障之间的错位愈加突出,进而由于供给不足导致效率偏低。
Based on the panel data from 2007 to 2017 in China,the panel threshold model regression model is construct based on the Hamlilton function theory analysis,to test the nonlinear relationship between fiscal decentralization and basic education.The research finds that there is a significant"inverted U-shaped"relationship between fiscal decentralization and expenditure efficiency of basic education,that is,when the level of fiscal decentralization is low,the asymmetry of information between central and local governments and the"fly-paper effect"of transfer payments make the expenditure efficiency of basic education lower due to the mismatch between supply and demand.However,in regions with high degree of fiscal decentralization,the excessive allocation of expenditure responsibility for basic education to local governments makes the mismatch between the functional positioning and financial support of local governments become more prominent,leading to low efficiency due to insufficient supply.
作者
曹可成
CAO Ke-cheng(Finance Office,Xi'an University of Finance&Economics,Xi'an 710100,China)
出处
《统计与信息论坛》
CSSCI
北大核心
2020年第3期113-121,共9页
Journal of Statistics and Information
关键词
财政分权
转移支付
基础教育支出效率
门限效应
fiscal decentralization
transfer payment
efficiency of expenditure on basic education
threshold effect
