“省直管县”财政改革对县级财政支出竞争策略的影响研究  

The Research on Competition Strategy of County Government Expenditures within the System of Province-Direct-Counties

作　　者：李一花[1] 沈海顺[1] 刘蓓蓓[1] 高焕洪 

机构地区：[1]山东大学经济学院,山东济南250100

出　　处：《财经论丛》2014年第3期25-31,共7页Collected Essays on Finance and Economics

基　　金：国家社科基金重大资助项目(13&ZD031);山东省社科基金资助项目(13CJJJ03)

摘　　要：本文以湖北省"省直管县"财政体制改革为背景,采用空间计量方法实证分析县级财政支出竞争策略的变化。在县级财政支出空间相关性检验基础上,实证分析发现湖北省县级财政支出竞争存在明显的策略互动行为,"省直管县"财政改革使财政支出总量和农业支出上的策略互补程度提高,而教育、社会保障、行政管理支出上的策略互补程度减弱。这表明"省直管县"财政改革并未改变政府长期"重投资、轻公共服务和民生"的支出导向。Fiscal decentralization is achieved through fiscal spending competition. Against the background of fiscal reform of province-direct-counties in Hubei province, this paper makes an empirical analysis on the change of fiscal spending compe- tition strategy by use of SAG model. Built on spatial correlation of county fiscal expenditures, we find that the fiscal expendi- ture competition of the county governments is significantly relevant. The fiscal reform of province-direct-counties has changed the spatial correlation degree of interaction of the county-level government expenditures, but not its interactive nature. Specif- ically, the reform has increased the complementation of the total fiscal expenditure and agricultural expenditure, but weakened the complementation of education expenditure, social security expenditure, and administrative expenses. It indicates that the fiscal reform of province-direct-counties has not altered the long-term orientation of more attention to the public investment than to public services and people＇s livelihood.

关 键 词：省直管县 财政支出竞争 策略互补 策略替代 

分 类 号：F812.2[经济管理—财政学]