地方财政自给能否提升公共产品供给效率?  

Can Local Fiscal Self-sufficiency Improve Public Goods Supply Efficiency?

作　　者：刘树鑫[1] 杨森平[2] 刘佳纯 LIU ShuXin;YANG SenPing;LIU JiaChun(South China Agricultural University,Guangzhou 510642;Jinan University,Guangzhou 510632;Renmin University of China,Beijing 100872)

机构地区：[1]华南农业大学,广东广州510642 [2]暨南大学,广东广州510632 [3]中国人民大学,北京100872

出　　处：《财贸研究》2021年第3期52-68,共17页Finance and Trade Research

基　　金：国家税务总局重大课题“制造业减税政策效应分析”(2019ZD04)。

摘　　要：在地方政府“花钱矩阵”模型推演的基础上,根据2007—2017年中国省际单位的面板数据,采用DEA方法测算中国地方公共产品供给效率,并采用系统GMM模型和面板Tobit模型实证检验地方财政自给度对地方公共产品供给效率的影响。研究发现,中国各地的公共产品供给效率存在水平偏低、持续下降和区域差距明显等特征,而地方财政自给度也确实能对地方公共产品供给效率产生稳健的正向促进效应。Based on the deduction of the“spending matrix”model of local government and the panel data of China’s provincial units from 2007 to 2017,this paper not only uses DEA method to measure the supply efficiency of local public goods in China,but also uses System GMM model and panel Tobit model to empirically test the impact of local fiscal self-sufficiency on the supply efficiency of local public goods.The results show that the supply efficiency of public goods in China has the characteristics of small level,continuous decline and obvious regional gap,and the local fiscal self-sufficiency can also have a steady positive effect on the supply efficiency of local public goods.

关 键 词：财政自给度 公共产品供给效率 事权支出责任 

分 类 号：F812.7[经济管理—财政学]