财政分权及地方政府支出行为对城乡收入差距的影响  

The Impact of Fiscal Decentralization and Local Government Expenditure on Urban-Rural Income Gap

作　　者：胡佳[1] 杨运忠 HU Jia;YANG Yun-zhong(Party School of Zhoushan Municipal Committee of the Communist Party of China, Zhoushan 316000, China;School of Accounting, Zhongnan University of Economics and Law, Wuhan 430074, China)

机构地区：[1]中共舟山市委党校,浙江舟山316000 [2]中南财经政法大学会计学院,湖北武汉430074

出　　处：《华东经济管理》2019年第11期94-99,共6页East China Economic Management

基　　金：浙江省委党校中国特色社会主义理论体系研究中心课题“宁波—舟山港港口效率提升路径研究”(ZX17189);浙江省委党校中国特色社会主义理论体系研究中心课题“浙江舟山群岛新区开放型经济可持续发展研究——基于改进的熵值法”(ZX18217)

摘　　要：文章将财政分权和支出行为纳入一个分析框架,运用31个省市2008-2017年的面板数据,构建动态面板回归模型,就财政分权及地方政府财政支出行为对城乡收入差距的影响进行实证检验。结果表明:财政分权制度有利于缩小城乡居民收入差距,对促进社会公平有积极作用;在财政分权制度下的地方政府支出行为对城乡居民收入差距也会产生显著影响,其中社会保障支出和支农支出有利于缩小城乡居民收入差距,公共管理支出、科教文卫支出与基础建设支出会扩大城乡居民收入差距;财政支出结构对居民收入差距的影响存在区域差异。基于研究结果,文章从完善地方政府绩效考核机制、打破城乡二元经济结构两方面提出建议。By integrating fiscal decentralization and expenditure behavior into an analytical framework,this paper constructs a dynamic panel regression model based on panel data of 31 provinces and cities from 2008 to 2017,and conducts an empirical test on the impact of fiscal decentralization and fiscal expenditure behavior of local governments on urban-rural income gap.The results show that the fiscal decentralization system is conducive to narrowing the income gap between urban and rural residents,and plays a positive role in promoting social equity. Under the fiscal decentralization system,local government expenditure will also have a significant impact on the income gap between urban and rural residents. Among them,social security expenditure and agricultural support expenditure are conducive to narrowing the income gap between urban and rural residents,while public administration expenditure,science,education,culture and health expenditure and infrastructure construction expenditure will widen the income gap between urban and rural residents. There are regional differences in the influence of fiscal expenditure structure on residents’ income gap. Based on the research results,this paper puts forward suggestions from the aspects of perfecting the local government performance appraisal mechanism and breaking the dual economic structure of urban and rural areas.

关 键 词：地方政府支出 财政分权 城乡收入差距 区域差异 

分 类 号：F812.2[经济管理—财政学] F126.1