转移支付对地方财政农业支出的影响——基于2003-2009年地级面板数据的研究  

Do Fiscal Transfers Increase Local Agricultural Public Expenditures?

作　　者：杨良松[1] 

机构地区：[1]西南财经大学财政税务学院

出　　处：《经济评论》2016年第5期148-160,共13页Economic Review

基　　金：西南财经大学中央高校基本科研业务费青年教师成长项目"转移支付对中国地方财政供养人员规模的影响及差异研究"(项目编号:JBK160104)的资助

摘　　要：地方政府承担了多数财政农业支出,而地方财政支出又高度依赖政府间转移支付,但转移支付对地方农业支出的影响仍不明确,本文使用2003-2009年地级面板数据研究了这一问题。理论分析表明,地方政府存在忽视农业支出的激励,且转移支付制度存在缺陷。实证部分表明,无论是使用比重还是人均额,转移支付对农业支出的积极作用均较为微弱,一般性转移支付效果很低,专项转移支付的效果较大,但也低于合理水平;转移支付的效果存在显著的时间与地区差异,即在2003-2006年与财力净流入地区效果更好;转移支付对农业支出中的林业支出影响最大,对其他农业支出的影响较小。政策性建议是转移支付结构调整应当慎重,注意地方政府对一般性转移支付的挪用,且应强化地方政府问责制。The paper investigates the effect agricultural public expenditures. Theoretical ignore agriculture, and fiscal transfers have of China＇ s intergovernmental fiscal transfers on local analysis indicates that since local government tends to serious default, fiscal transfers cannot increase local agriculture spending. Based on prefectural data of 2003 to 2009, we find that fiscal transfers only have little positive effect on local agricultural public expenditures. In particularly, only earmarked transfer has positive effect; general transfer does not have significant effect. Meanwhile, fiscal transfers have better effect in poor regions; and compare with 2007 to 2009, fiscal transfers have greater effect during 2003 to 2006. Finally, fiscal transfers mainly increase expenditure for forestry, but do not increase other agriculture spending. Policy recommendation is that we should make the local governments more accountable and pay more attention to the misappropriation of general transfers.

关 键 词：财政农业支出 转移支付 地级数据 

分 类 号：F812.8[经济管理—财政学]