均衡性转移支付制度会带来地方政府福利性公共服务支出偏向吗?  

Will the Equalization Transfer Payment System Lead to the Public Welfare Service Expenditure Preference of Local Governments?

作　　者：丁玮蓉 张帆 DING Weirong;ZHANG Fan(School of Economics&Management,Nanchang University,Nanchang 330031;Zhejiang University of Finance&Economics,Hangzhou 310018)

机构地区：[1]南昌大学经济管理学院,江西南昌330031 [2]浙江财经大学财政税务学院,浙江杭州310018

出　　处：《财经论丛》2018年第10期19-28,共10页Collected Essays on Finance and Economics

基　　金：江西省高校人文社会科学基金项目(GL17245)

摘　　要：本文从均衡性转移支付制度目标出发,考察均衡性转移支付对承担我国基本公共服务供给事权的县级政府财政支出结构影响的内在机制,探讨其是否会带来地方政府福利性公共服务支出偏向,是否对社会性公共品供给行为产生有效激励;并基于门槛回归模型对不同经济水平下进行对比分析。实证结果表明:均衡性转移支付能够在一定程度上缓解地区间财力失衡并提升地方性公共品供给,但在经济发展的压力和自有财力欠缺的双重制约下,欠发达地区地方政府对福利性公共服务供给激励不足。因此,我国要加快改革中国式分权的官员绩效考核机制,硬化均衡性转移支付预算约束机制,加强对资金的具体使用用途的监测及绩效的评估;进一步优化财政转移支付制度的结构,完善地方税体系,培育税基较为稳定、竞争弱的税种作为地方税的主要税种,逐渐改变地方财力过分依赖中央转移支付的局面,保证地方财政支出与当地居民的需求基本一致,从而实现均衡性转移支付的政策目标。From the perspective of the goal of the equalization transfer payment policy,this article,examines the fiscal expenditure preference of county-level governments that assume the power of the supply of basic public services in China,analyzes the internal impact mechanism of the equalization transfer payment on the fiscal expenditure structure of county-level governments,and explores whether the current equalization transfer payment will lead to local governments public welfare service expenditure bias.The discussion reveals that the current balance transfer payments will cause local governments public welfare service expenditure bias,resulting in effective incentive for social public goods supply behavior.The equalization transfer payment can alleviate the financial imbalance between regions and enhance the supply of local public goods to some extent,but due to the pressure of economic development and the lack of financial resources,the local governments in underdeveloped areas lack enough incentive to provide public welfare services.Therefore,it is imperative to speed up the reform of the performance assessment mechanism reagrding the local officials,harden the equalization transfer payment budget constraint mechanism,strengthen the monitoring and evaluation of the performance of the specific uses of funds,further optimize the financial transfer payment system,improve the local tax system,gradually change the over-denpendence of local financial resources on the central transfer payments,ensure the basic consistency of the local fiscal expenditure and the needs of local residents,etc,so as to achieve the goal of the equalization transfer payment policy.

关 键 词：均衡性转移支付 公共服务支出 粘蝇纸效应 门槛回归 

分 类 号：F810.6[经济管理—财政学]