财政扶贫的效率损失--基于财政激励视角的县级面板数据分析  

Efficiency Losses of Poverty Alleviation by Fiscal Transfer Payments in China:Evidence from the County Level from the Perspective of Fiscal Incentive Effects

作　　者：赖玥[1] 成天柱[1] 

机构地区：[1]广西科技大学财经学院,广西柳州545006

出　　处：《经济问题》2014年第5期33-37,共5页On Economic Problems

基　　金：广西哲学社会科学项目(13BJY030);广西教育厅科研面上项目(200103YB104);广西工学院博士基金项目(院科博11S02)

摘　　要：运用2001-2010年间的县级面板数据，将贫困县与其他县财政支出对经济增长的财政激励效应进行了实证比较，证明贫困县的财政激励效应低于其他县。由于贫困县财政支出中扶贫定向支出所占比重较大，因此较低的财政激励效应反映了财政扶贫的效率损失。政府扶贫工作应更多考虑一般转移支付的方式，将财政支出决策权交给基层政府；同时，基层政府财权与事权不匹配问题也应该逐步在财政体制改革中解决。Based on panel data of China counties through 2001 -2010, we compared the fiscal incentive effectsof local government expenditures between poverty counties and others and showed that it is lower in poverty countiesthan others. Considering a higher proportion of fixed projects in transfer payment to poverty counties, the lower fis-cal incentive effect means an efficiency loss of poverty alleviation work by governments. We suggested that generaltransfer payment should be more considerable for fiscal poverty alleviation programs, for that gave local governmentsspending decision powers. And, the problem of mismatch of fiscal autonomy and affairs in local governments shouldbe solved gradually by a further fiscal system reform.

关 键 词：扶贫 财政分权 财政激励效应 

分 类 号：F810.452[经济管理—财政学]