地方财政对本地居民偏好的回应性研究  

Research into the Responsiveness of Local Government Finance to Resident Preferences

作　　者：尹恒[1] 杨龙见[2] 

机构地区：[1]北京师范大学经济与工商管理学院,教授北京100875 [2]北京大学光华管理学院,博士后北京100871

出　　处：《中国社会科学》2014年第5期96-115,206,共20页Social Sciences in China

基　　金：国家自然科学基金(71173019;71373026);中央高校基本科研业务费专项资金(2012WZD13);教育部新世纪优秀人才支持计划(NECT-11-0041);哲学社会科学研究重大课题(11JZD015)的资助

摘　　要：地区经济结构有助于解释地方财政对本地居民偏好的回应程度,即财政回应性。建立一个动态一般均衡模型,以得到地方财政回应性与财政支出结构间的单调关系,从而使财政回应性可以测量。地方财政支出中的福利性支出占比,是财政回应性的有效代理变量。利用中国县级财政和规模以上工业企业等多个数据库的数据进行实证检验发现,民营经济份额越大、个人所得税占地方财政收入的比重越高、本地市场集中度越低,地方财政福利性支出的占比就越高。这表明,民营经济份额、地方财政收入结构和市场集中度所概括的地区经济结构因素,对地方财政的回应性确实存在显著影响。使市场在资源配置中起决定性作用,是解决中国地方财政回应性缺乏的有效途径。Regional economic structures can help explain the extent to which local government finance responds to local residents'preference,i.e.,fiscal responsiveness.We establish a dynamic general equilibrium model to obtain a monotonic relationship between local fiscal responsiveness and the structure of fiscal expenditure structure,thus enabling fiscal responsiveness to be estimated.The share of welfare expenditure in local government expenditure is an effective proxy variable for fiscal responsiveness.Conducting empirical testing using data from a number of databases on county level finances and industrial enterprises above a designated size,we found that the higher the share of the private economy,the higher the proportion of personal income tax in local fiscal revenues,and the lower the degree of local market concentration,the higher will be the share of local finance welfare expenditure.This indicates that the structural factors in the regional economy generalized as the share of the private economy,the structure of local fiscal revenue and the degree of market concentration do exert a significant influence on the responsiveness of local finance.Giving the market a decisive role in the allocation of resources is an efficient approach to solving the problem of insufficient local fiscal responsiveness in China.

关 键 词：地方财政 居民偏好 财政回应性 

分 类 号：F812.7[经济管理—财政学]