文化差异与地区公共文化服务供给——基于财政分权的视角  

Cultural Differences and the Supply of Regional Public Cultural Service:From the Perspective of Fiscal Decentralization

作　　者：宋英杰 曲静雅 吕璀璀[2] Song Yingjie;Qu Jingya;Lv Cuicui(School of Finance,Shandong Technology and Business University,Yantai 264005,China;School of Foreign Studies,Shandong Technology and Business University,Yantai 264005,China)

机构地区：[1]山东工商学院金融学院,山东 烟台 264005 [2]山东工商学院外国语学院,山东 烟台 264005

出　　处：《财经研究》2019年第10期35-45,共11页Journal of Finance and Economics

基　　金：国家自然科学基金面上项目(71573161);国家社会科学基金重大项目(18VSJ071);山东工商学院财富管理特色建设项目(ZNKY015,WMP2019-006,ZNKY024)

摘　　要：文化差异的存在需要公共部门加大投入以满足公众的不同文化需求,但我国地区公共文化服务供给与文化差异下的公众需求却存在明显的背离。文章建立了包含财政分权的文化差异与公共文化服务供给的理论模型,基于地区方言数据构造了度量省级文化差异的动态指数,实证考察了文化差异对地区公共文化服务供给的影响,并检验了财政分权的中介效应。研究发现,文化差异的存在对公共文化服务供给的影响是多方面的。一是直接影响,文化需求多样化导致公共文化服务有效供给不足;二是间接影响,文化差异通过财政分权的中介效应,对公共文化服务供给产生影响。分地区来看,文化差异对南方地区公共文化服务供给的影响更加显著。文章的研究揭示了财政分权在文化差异与公共文化服务供给之间具有的中介效应,对于进一步优化公共文化服务供给具有重要的参考意义。Due to cultural differences,the public sector needs to increase investment to meet the different cultural needs of the public.Faced with the current situation of deviation between the supply of public cultural service and cultural differences in China,it is urgent to clarify the impact of fiscal decentralization as an intermediate factor.This paper first constructs a theoretical model of cultural differences and the supply of public cultural service including fiscal decentralization variables.It theoretically analyzes how cultural differences affect the supply of regional public cultural service,especially when fiscal decentralization is the intermediate link.Furthermore,in view of the insufficiency of the measurement of cultural differences,combined with the unique situation of cultural differences in China,this paper constructs a dynamic index of provincial cultural differences based on regional dialect data,which can more comprehensively depict the situation of cultural differences among regions in China.According to the research hypothesis put forward by the theoretical model,this paper verifies the impact of cultural differences on regional public culture from the whole country and the Northern and Southern regions.The impact of public cultural service supply is tested empirically.Then the intermediary effect of fiscal decentralization is tested by the empirical mechanism.The study finds that fiscal decentralization has a significant role in promoting the supply level of regional public cultural service,that is,the higher the degree of decentralization,the higher the supply level of regional public cultural service.The impact of cultural differences on the supply of public cultural service is multifaceted.On the one hand,it reflects the direct impact of the lack of effective supply of public cultural service caused by the diversification of demand.On the other hand,through the intermediary effect test of fiscal decentralization,it can be seen that cultural differences can indirectly contribute to the supply

关 键 词：文化差异 财政分权 公共文化服务供给 

分 类 号：F812[经济管理—财政学] F061.5