“省直管县”财政改革对县级政府财政支出效率的影响研究  

A Study of the Effect of Province Governing County Financial Reform on the County Government Fiscal Expenditure Efficiency

作　　者：李一花[1] 魏群[1] 李雪妍[1] 

机构地区：[1]山东大学经济学院,山东济南250100

出　　处：《经济与管理评论》2016年第1期79-88,共10页Review of Economy and Management

基　　金：国家社会科学基金重点项目"深化税收制度改革与完善地方税体系研究"(项目编号:14AZD023)的阶段性成果

摘　　要：现阶段经济和财政收入增长趋缓对提高财政支出效率提出严峻要求。本文以湖北省为例,首先采用DEA方法测度了县的财政支出效率,在此基础上,运用面板数据回归模型估计了财政分权对财政支出效率的影响。为了验证省直管县的改革影响,本文进一步采用双重差分模型实证估计了省直管县财政改革对财政支出效率的影响。实证分析发现,"省直管县"财政改革对县级财政支出的整体效率和规模效率的影响显著为正,对结构效率的影响显著为负,这表明省直管县财政改革对县级财政支出效率的改善主要是通过规模效率实现的,但优化财政支出结构还存在较大的差距,这对加快政府职能转变、完善官员的绩效考核标准以及改进省市政府对县级政府的监管机制和重点提出了挑战。Sluggish economic and fiscal revenue growth has put forward a severe request for the improvement of fiscal expenditure efficiency. Taking Hubei Province as an example, this paper measures the county＇s fiscal expenditure efficiency by using the DEA method, and then uses panel data regression model to estimate the impact of fiscal decentralization on expenditure efficiency. In order to verify the effect of province governing county reform, this paper further adopts double difference model to analyze the impact of this fiscal reform on fiscal expenditure efficiency. It is found that the province governing county fiscal reform has a significantly positive effect on expenditure efficiency and the scale efficiency, but has a significantly negative effect on the structure efficiency. This suggests that province governing county fiscal reform improves the efficiency of the county＇s fiscal expenditure mainly through scale efficiency, but there is still a big lag for optimizing the structure of fiscal expenditure. The conclusion reveals some challenges for accelerating the transformation of government functions,improving the performance appraisal standards of officials as well as improving the county government＇s regulatory mechanisms imposed by provincial and municipal governments.

关 键 词：省直管县 财政支出效率 数据包络分析 双重差分模型 

分 类 号：F812[经济管理—财政学]