纵向财政治理结构与地方政府职能优化——基于省直管县财政体制改革的拟自然实验分析  

The Vertical Management Structure in Finance, and the Functional Optimization in the Local Government: A Quasi-experiment Analysis Based on the Province that Directly Governs the County Fiscal System Reform

作　　者：贾俊雪[1] 宁静[2] 

机构地区：[1]中国人民大学财政金融学院,中国财政金融政策研究中心 [2]中央财经大学财经研究院,北京财经研究基地

出　　处：《管理世界》2015年第1期7-17,187,共11页Journal of Management World

基　　金：教育部人文社会科学重点研究基地重大项目(14JJD790003);国家自然科学基金项目(71473280);北京市哲学社会科学规划重点项目(13JDGA028);中国财政发展协同创新中心资助项目的阶段性成果

摘　　要：基于2004年以来实施的省直管县财政体制改革,本文重点探究了纵向财政治理结构安排在促进地方政府职能优化中的作用。特别地,为了有效校正选择偏差问题,本文利用2002年和2007年全国县级面板数据和倾向得分匹配—双重差分法构造反事实,在拟自然实验环境下识别出改革对县级政府支出结构的因果处置效应。结果显示,省直管县财政体制改革具有较强的职能扭曲效应,强化了县级政府以经济增长为导向的支出行为偏差:改革导致县级政府的基本建设支出比重平均增加了4.312个百分点,较2002年提升了266.2%;导致教育支出比重和医疗卫生支出比重平均下降了1.061和0.588个百分点,较2002年减少了3.7%和12.7%。上述结论具有较好的稳健性。进一步的机理检验表明,这主要归因于省直管县这一纵向财政治理结构安排削弱了省以下的协调机制而强化了辖区间财政竞争。this paper, mainly probed the effect of the arrangement of the vertical financial management structure on promoting lo-cal governments optimization in their function. Especially, in order to effectively resolve the selection-bias problem, wehave used the panel data on the county-level in the whole country in 2002 and 2007 and used the propensity scorematching with difference-in-difference method to identify, under the environment that models after the natural experi-mental environment, the effect of the reform on the settlement of the cause and the effect of the expenses of the govern-ment of the county level. The results indicate that the financial system reform of the PDG has relatively strong effect ofthe functional distortion and has increased the deviation of the county-government's-growth-oriented spending behav-iors, that the reform has led to the expensive proportion of the capital construction of the government of the county lev-el to increase 4.312% on the average, has raised 266.2% compared with that of the year of 2002,and has resulted inthe proportion of the educational expenses and the proportion of the expenses of the medical and health work dropping1.064%and 0.588%, and reduced 3.7% and 12% compared with that of the year of 2002. The above mentioned conclu-sion has better steadiness. The further mechanism test indicates that the above-mentioned fact is mainly because thePDG, that is to say, the arrangement of the structure of the financial management has weakened the coordination mech-anism of the department under the province and strengthened the financial competition among the administered areas.

关 键 词：省直管县财政体制改革 纵向财政治理结构 地方政府职能优化 拟自然实验分析 

分 类 号：F812.2[经济管理—财政学]