中国财政分权特征及其对地方性公共产品供给结构的影响  

The Characteristics of China’s Fiscal Decentralization and Its Impact on the Supply Structure of Local Public Goods

作　　者：李森 孔振焕 王俊燕 Li Sen;Kong Zhenhuan;Wang Junyan

机构地区：[1]山东财经大学财政税务学院 [2]中国银行潍坊寒亭支行

出　　处：《宏观经济研究》2020年第3期19-31,共13页Macroeconomics

基　　金：国家社科基金项目“完善中央政府与地方政府事责财权关系研究”(项目编号:15BZZ063);山东省高等学校人文社科计划项目“宏观审慎视角下我国地方政府融资平台债务风险的协同治理机制研究”(项目编号:J16YE13)的阶段性成果。

摘　　要：中国财政分权的特征决定了地方政府行为的外部和内部约束条件。作为理性经济人的地方政府面临特定约束条件进行理性选择所确定的公共产品供给结构容易与辖区民众的需求结构脱节。本文通过构建公共产品需求函数、测算供求偏差指数、选择反映财政分权程度的合适评价指标,对中国财政分权对地方性公共产品供给结构扭曲的作用机理进行了实证检验,指出要优化地方政府公共产品供给结构,应针对地方政府面临的约束条件对中国财政分权制度予以调整和完善。The characteristics of fiscal decentralization in China determine the external and internal constraints of local government behavior. As a rational economic man, the local government’s structure of public goods supply, which is determined by rational choices when faced with specific constraints, is easily disconnected from the demand structure of the people in its jurisdiction. By constructing the public product demand function, measuring the supply and demand deviation index, and selecting appropriate evaluation indicators that reflect the degree of fiscal decentralization, this article conducted an empirical test on the mechanism of fiscal decentralization in China to distort the structure of local public goods supply,pointing out that in order to optimize the local government’s structure of public goods supply, China’s fiscal decentralization system should be adjusted and improved in accordance with the constraints faced by local governments.

关 键 词：中国财政分权特征 地方政府 公共产品供给结构 

分 类 号：F812.2[经济管理—财政学] D630[政治法律—政治学]