财政分权、制度安排与公共服务供给——基于中国省级面板数据的实证分析  

Fiscal Decentralization,Institutional Arrangements and Public Service Supply:An Empirical Analysis Based on China's Provincial Data

作　　者：丁辉侠[1] 

机构地区：[1]郑州大学公共管理学院,河南郑州450001

出　　处：《当代经济科学》2012年第5期105-111,128,共7页Modern Economic Science

基　　金：教育部人文社科基金青年项目(12YJC810015);河南省政府决策研究课题(项目号:2012B651)

摘　　要：本文利用省级样本地区1993-2008年的面板数据对财政分权与地方政府公共服务供给之间的关系进行实证检验,结果发现:收入分权和支出分权与地方政府公共服务供给的关系分别为倒U型和正U型;地方官员的晋升环境越好,并不必然带来公共服务供给水平提高;分税制改革、区域基本公共服务均等化战略、人口密度、经济发展水平和政府规模对地方政府公共服务供给具有显著影响;而市场化水平的影响不显著;中部、西部和东北地区的公共服务供给水平明显低于东部地区。这表明,中国地方政府公共服务的供给水平不仅取决于公众需求与地方经济发展水平,也取决于地方政府的激励机制设计和支出偏好。This paper tests the relationship between fiscal decentralization and local government public service provision.The results show that the relationship between income and expenditure decentralization and local public service supply is inverted U-shape and are U-shape respectively,that better environment of local officials promotion does not necessarily bring better supply of local public services thus forming ' paradox' between the local governance capacity and public service provision.The strategic policy of tax system reform and regional equalization of basic public services both have significant impact on local public services.Population density,local economic development and government size are all significant statistically,but market level is not significant.Compared with east region,public services supply in central,west and northeast regions is lower.This indicates that public services supplied by local government depend not only on public demand and local economic development level,but also on the incentives and spending preferences of local government.

关 键 词：财政分权 制度安排 公共服务 激励 

分 类 号：F812.2[经济管理—财政学]