中国式财政分权、转移支付体系与基本公共服务均等化  

Fiscal Decentralization in China, Transfer Payment and the Equalization of Basic Public Services

作　　者：吉富星 鲍曙光[2] JI Fu-xing;BAO Shu-guang(School of Economics,University of Chinese Academy of Social Sciences,Beijing,102488;Institute of Rural Development,Chinese Academy of Social Sciences,Beijing,100732,China)

机构地区：[1]中国社会科学院大学经济学院,北京102488 [2]中国社会科学院农村发展研究所,北京100732

出　　处：《中国软科学》2019年第12期170-177,共8页China Soft Science

基　　金：国家自然科学基金项目“地区差距测度与均等化转移支付制度研究”(71373031);北京市社会科学基金项目“北京防范和化解地方政府隐性债务风险”(19YJB013);中国社会科学院大学卓越研究课题“地方政府隐性债务的规模、机理与治理研究”(000719054)

摘　　要：基于县级面板数据,采用两阶段最小二乘法,在考虑内生性基础上,统分结合地研究了中国式财政分权、转移支付体系对基本公共服务均等化的影响。研究表明,财政分权扩大了基本公共服务差距,而转移支付则起到一定的"矫正"作用,但均等化效果不彰、政策引导效果较差。较为突出的是,不同地区、不同转移支付类型、不同公共服务项目的均等化调节效果存在较大的结构性差异,地方政府支出偏好同时存在博弈与合作。这就需要进行系统的制度改革,重塑激励结构、行为模式,尤其重视教育、医疗等投入,全面提升人力资本。因而,当前应进一步完善激励相容的政府治理模式,构建效率与公平兼具的转移支付体系,并强化省级政府主体责任。Based on the county level data, this paper adopts the two-stage least square method. On the basis of considering the endogenous problem, a more comprehensive measurement is made of the effect of fiscal decentralization in China and transfer payment system on the equalization of basic public services. The research shows that fiscal decentralization widens the gap in basic public services, while transfer payments effectively narrow the gap,but the equalization effect is not obvious and policy guidance effect is poor. Especially, there are big structural differences in the effect of equalization in different regions, different types of transfer payments and different public service projects, and there are game and cooperation in the preference behavior of local government expenditure. Therefore, it is necessary to carry out systematic system reform, reshape incentive structure and behavior mode, pay special attention to investment in education and medical care, and comprehensively improve the level of human capital. We should further improve the government governance model with compatible incentives, build an efficient and fair transfer payment system, and strengthen the main responsibility of provincial governments.

关 键 词：财政分权 转移支付 基本公共服务均等化 支出偏好 

分 类 号：F812.0[经济管理—财政学]