县级财政解困的改革及其效果分析——以安徽省为例  

Effect of the Reform of Relieving County Fiscal Predicament: A Case of Anhui Province

作　　者：李丹[1] 刘小川[1] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200433

出　　处：《现代财经（天津财经大学学报）》2013年第7期33-41,共9页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：上海财经大学研究生创新基金项目(CXJJ-2012-315)

摘　　要：基于安徽省2004-2010年间县级面板数据模型,从三类衡量县级财政困难的指标出发,系统考察了财政分权体制改革和地方政府治理创新措施对县级财政困难的影响,以及这些改革对县级财政支出结构的影响。研究表明,财政收入分权下,"省直管县"等措施可以显著改善县级财政状况,而财政支出分权则会加剧县级财政困难;同时,"撤乡并镇","精简机构"改革对县级财政困难的影响并不显著。Based on county panel data model from 2004 to 2010 in Anhui province, from three types indicators to measure the county fiscal predicament, this paper systematically investigates the effect of fiscal decentralization reform and local governance innovation on county financial difficulties and fiscal expenditure structure. It shows that revenue decentralization , the ＂Province Governing County and other measures can significantly improve the county fiscal situation, while expenditure decentralization ,fiscal predicament will be exacerbated. Meanwhile, the effect of the reform of ＂Township Merging＂ and ＂Downsizing the Institutions＂ is not significant.

关 键 词：财政分权 政府治理 财政解困 

分 类 号：F812.7[经济管理—财政学]