转移支付与地方财政支出竞争——激励效应及中国经验的检验  

Payment Transfer and Local Fiscal Expenditure Competition——Incentive Effect and the Empirical Test in China

作　　者：唐沿源[1] 

机构地区：[1]景德镇陶瓷学院工商学院,江西景德镇333403

出　　处：《云南财经大学学报》2015年第3期49-61,共13页Journal of Yunnan University of Finance and Economics

基　　金：江西省社科规划青年项目"财政竞争视角下的均等化转移支付的效率研究"(14YJ37)

摘　　要：在一国财政体制中,各级各地政府政策往往相互影响,从而影响整体经济效率和地区均衡发展。分析了中央转移支付对地区间财政支出竞争的影响,并用中国的经验数据进行检验。结论表明:均等化转移支付有利于减弱地区间财政竞争所导致的过高生产性公共支出对资源配置的扭曲;且均等化越强,效率改善越大。特别当发达地区更偏好消费性公共品而非私人品时,地区间吸引资本的差距和进行生产性公共投入的差距都会缩小。因而均等化转移支付能同时缩小地区差距和提高经济效率,应加强其政策的完善和实施力度。Government policies of different levels in different regions often interact with each other within a country＇s fiscal system, thus affecting the overall economic efficiency and the balanced development of the regions. This paper analyzes the effect of central fiscal transfers on local fiscal expenditure competition, and the result is test by using the empirical data of China. The con- clusion is that equalization fiscal transfer can reduce the distortion of excessive productive public input on resource allocation caused by regional fiscal competition;the stronger the equalization, the greater the efficiency of the improvement. In particular, when developed areas prefer more on the consumption of public goods rather than private goods, the gap of attracting capital and the gap of productive public investment between different regions will both be narrowed. Thus equalized pay- ment transfer can narrow the regional gap while enhancing economic efficiency, which means that we should further improve and implement relevant policies.

关 键 词：均等化转移支付 财政支出竞争 经济效率 地区均衡 

分 类 号：F812.4[经济管理—财政学]