地方政府“二元财政”格局的形成机制——基于中国省级面板数据的实证研究  

The Formation Mechanism of Local Government“Dual Finance” Pattern

作　　者：夏策敏[1] 邓继光[1] 江克忠[2] 

机构地区：[1]上海财经大学公共经济与管理学院,上海市200433 [2]南京审计学院,江苏南京211815

出　　处：《中国流通经济》2013年第8期124-128,共5页China Business and Market

基　　金：江苏省高校优势学科建设工程资助项目"审计科学与技术"(项目编号:PAPD-AST);教育部人文社科基金青年项目"财政分权;地方政府策略性行为与公共品供给"(项目编号:12JYC790076)的资助

摘　　要：中国的财政分权改革规范和约束了地方政府预算内财政收支行为,但也形成了"二元财政"格局,即地方政府对预算外收入和土地出让收入的强烈偏好与依赖。本文研究发现,1998～2009年间,地方政府预算内收入占总收入的比重相对较稳定,预算外收入和土地出让收入经历了此消彼长的变化轨迹。经济越发达的地区,对土地出让收入的依赖相对较强;而经济相对落后地区,更多依赖于预算外收入。行政事业单位人员规模较大的地区,对预算外收入和土地出让收入的依赖都较大。同时,预算内财政支出规模、城市化水平和市场化水平等因素对预算外收入和土地出让收入都有实质性的影响。China＇s fiscal decentralization reform standardizes and constraints the local government budget and expenditure behavior. But it also causes a ＂dual finance＂ pattern that the local governments strongly prefer to and depend on extra- budgetary revenue and land transfer income. It is found that, from 1998 to 2009, the proportion of the budget revenue was relatively stable; but the extra-budgetary revenue and land transfer income experienced a shift change. It is also found that the relatively developed provinces depend more on land transfer income; the relatively backward provinces depend more on extra- budgetary revenue~ the administrative institutions staff stimulates the expansion of extra-budgetary revenue and land transfer income; at the same time, the scale of budgetary expenditure, the level of urbanization and the level of market reform also have substantial impact on extra-budgetary revenue and land transfer income.

关 键 词：财政分权 预算外收入 土地出让收入 

分 类 号：F810.4[经济管理—财政学]