财政分权视角下中国经济发展质量效应  

Research on the Quality Effect of China’s Economic Development from the Perspective of Fiscal Decentralization

作　　者：杨志安[1] 吕程 YANG Zhian;LÜ Cheng(School of Economics,Liaoning University,Shenyang 110036,China)

机构地区：[1]辽宁大学经济学院,辽宁沈阳110036

出　　处：《华东经济管理》2021年第6期69-78,共10页East China Economic Management

基　　金：教育部哲学社会科学研究重大项目“对政府全口径预算决算的审查和监督研究”(13JZD021);辽宁省财政科研基金资助项目“现代财政制度与辽宁预算管理改革问题研究”(14B003)。

摘　　要：财政分权改革是驱动经济高质量发展的重要着力点,文章采用我国2007—2019年30个省份的面板数据,通过动态面板模型检验财政分权对经济发展质量的影响。基准分析表明,财政分权对经济发展质量具有显著正向促进作用。进一步通过异质性观察发现:地区异质性方面,财政支出分权对财政收入占比高的地区和财政支出占比低的地区促进作用较大;时序异质性方面,财政支出分权对经济发展质量影响在考察区间始终保持正向促进,而财政收入分权却发生了变化,2007—2012年表现为负向抑制,2013—2019年表现为正向促进。据此,得出进一步细化央地政府事权责任、差异化安排地方政府支出责任、灵活运用财税工具以及建立相关财税强度调节机制的政策启示。Fiscal decentralization reform is an important focus to drive high-quality economic development.Based on this,this paper uses the panel data of 30 provinces in China from 2007 to 2019 to test the impact of fiscal decentralization on the quality of economic development through a dynamic panel model.Benchmark analysis shows that fiscal decentralization has a significant positive effect on the quality of economic development.Further observation of heterogeneity shows that in terms of regional heterogeneity,it has a greater role in promoting the regions with high proportion of fiscal revenue and low proportion of fiscal expenditure;in terms of temporal heterogeneity,the impact of fiscal expenditure decentralization on the quality of economic development has always maintained a positive promotion in the inspection range,while fiscal revenue decentralization has changed,showing a negative inhibition in 2007-2012 and a positive promotion in 2013-2019.Finally,the policy implications of further refining the power and responsibility of central and local governments,differentiated arrangement of local government expenditure responsibility,flexible use of fiscal and tax tools,and the establishment of relevant fiscal and tax intensity adjustment mechanism are obtained.

关 键 词：财政分权 经济发展质量 异质性 

分 类 号：F832.332[经济管理—金融学] F061.3