基层财政分权测度与增长效应重估  

Measurement Index of Fiscal Decentralization and Revaluation of the Economic Growth Effect

作　　者：李一花[1] 刘蓓蓓[1] 高焕洪 

机构地区：[1]山东大学经济学院

出　　处：《财贸经济》2014年第6期25-35,13,共12页Finance & Trade Economics

基　　金：国家社会科学基金重大项目"深化收入分配制度改革的财税机制与制度研究"(13&ZD031);山东省社会科学规划项目"加快山东城镇化建设研究"(13CJJJ03)的研究成果

摘　　要：本文对基层财政分权的研究,首先从测度指标上进行了改进。通过创新和全面设计七项分权指标,实证分析了不同分权指标对经济增长的影响,并进一步估计了"省直管县"财政分权改革的经济效应。本文的研究支持了制度内收支分权和自主权提高有利于经济增长的观点,但从全口径角度测量的分权指标对经济增长的效果不佳。因此,赋予县级政府制度内财力和自主权、加强对县级政府非预算融资的约束、将"省直管县"纳入财力与事权匹配的新型财税体制的改革已是当务之急。The research of fiscal decentralization is based on the reconstruction of measurement index. In view of the combination of fiscal decentralization principles and its reality in China, the paper devises seven measurement indexes of fiscal decentralization, makes an empirical analysis of their corresponding effects on economic growth, and estimates the economic effect of the fiscal decentralization reform in counties directly administered by province. The paper gives support to the significance of revenue and expenditure decentralization within the system and gives decision-making power to county-level governments. However, the contribution of full-covered measurement index of fiscal decentralization to the economic growth is not ideal. Therefore, it is urgent to endow the county-level governments with financial resources and decision-making power within system, to tighten the control of their non-budget financing, and to intake the counties administered by province into the new type of fiscal system featuring the match of financial power and responsibility.

关 键 词：财政分权 测度指标 县级财政 经济增长 省直管县 

分 类 号：F812.7[经济管理—财政学]