财政资源集中与预算偏离  

Fiscal Resources Centralization and Budget Biases

作　　者：吕冰洋[1,2] 李岩[1] 李佳欣 LYU Bing-yang;LI Yan;LI Jia-xin(School of Finance,Renmin University of China,Beijing 100872,China;China Financial Policy Research Center,Renmin University of China,Beijing 100872,China)

机构地区：[1]中国人民大学财政金融学院,北京100872 [2]中国人民大学财政金融政策研究中心,北京100872

出　　处：《财经问题研究》2021年第1期74-84,共11页Research On Financial and Economic Issues

基　　金：中国人民大学科学研究基金项目(中央高校基本科研业务费专项资金资助)“中国大规模减税的理论与效果研究”(20XNLG01)。

摘　　要：地方政府的经济发展追求常常伴随着突破财政预算约束的冲动。当地方政府财政资源控制和集中程度提高时,地方经济发展和突破预算约束的两方面冲动也随之增强,其重要表现就是财政支出预算偏离程度扩大。我国自改革开放以来持续进行的撤县设区改革,在优化了政府间行政管理体制的同时,也强化了地级市政府对辖区内财政资源的集中程度,由此会对地方财政预算偏离产生影响。本文基于撤县设区改革的准自然实验,实证检验了财政资源集中对地级市支出预算偏离的影响效果,发现前者对后者有显著的正向影响,而财政透明度的增加有利于抑制支出预算偏离行为。本文的研究有助于阐明地方财政体制变动对地方预算行为的影响,也有助于阐明推进省以下政府间财政关系法治化建设、建立现代预算制度的重要意义。Local governments are always motivated to break through the budget constraints while pursuing economic development.When the fiscal resources of local governments are more centralized,the motivation to develop local economies and to break through budget constraints will also be strengthened,thus increasing expenditure budget biases.The ongoing‘City-county Merger’reform not only improves the administrative system of local governments,but also concentrates fiscal resources of prefecture-level cities since the reform and opening-up in 1978.Therefore this reform has a positive impact on expenditure budget biases.Based on the quasi-natural experiment of the‘City-county Merger’reform,this paper examines the effect of fiscal resource centralization on prefecture-level expenditure budget biases.The empirical results show that fiscal resource centralization has a significant positive impact on expenditure budget biases.And the increase of fiscal transparency is conducive to reducing expenditure budget biases.This paper clarifies the relationship between local fiscal system adjustments and budget arrangements,and stresses the importance of promoting the legalization of intergovernmental fiscal relations in the sub-provincial level and establishing the budget systems under the background of modern finance.

关 键 词：预算偏离 财政资源集中 撤县设区改革 

分 类 号：F812.3[经济管理—财政学]