中国式财政分权对经济韧性影响研究  

Research on the Impact of Chinese-style Fiscal Decentralization on Economic Resilience

作　　者：张虹[1] 崔耕瑞 Zhang Hong;Cui Gengrui

机构地区：[1]辽宁大学经济学院,辽宁沈阳110036

出　　处：《新疆社会科学》2022年第2期29-43,164,共16页Social Sciences in Xinjiang

基　　金：辽宁省社科基金重点项目“数字赋能下农村普惠金融助力辽宁城乡融合发展研究”(L21JL002)的阶段性成果。

摘　　要：全面深化财政体制改革是实现经济高质量发展目标的重要着力点。基于此,文章以财政分权改革为切入点,选择2011—2019年30个省(市、自治区)的面板数据,审视中国式财政分权对经济韧性的影响。结果发现:(1)基准分析中,总体来看,财政分权对经济韧性存在显著的正向促进作用。(2)异质性分析中,财政分权对经济韧性的作用存在显著的异质性。具体为:区域异质性中,沿海地区财政支出分权较收入分权的促进作用明显,而内陆地区财政支出分权则存在反向抑制作用;市场化水平异质性中,市场化水平低的地区财政支出分权较收入分权的促进作用明显,而市场化水平高的地区财政支出分权则存在反向抑制作用。(3)中介效应分析中,财政分权通过影响地方政府科技投入行为、环保投入行为、市场分割行为以及投资偏好行为进而影响经济韧性。最后,依据结论得出相关政策启示。Comprehensively deepening the reform of the fiscal system is an important focus for achieving the goal of high-quality economic development.Based on this,this article takes the fiscal decentralization reform as an entry point,selects the panel data of 30 provinces(municipalities and autonomous regions)from 2011 to 2019,and examines the impact of Chinese-style fiscal decentralization on economic resilience.The results find that:(1)in the benchmark analysis,fiscal decentralization has a significant positive effect on economic resilience.(2)in the analysis of heterogeneity,there is significant heterogeneity in the effect of fiscal decentralization on economic resilience.Specifically,in the regional heterogeneity,the decentralization of fiscal expenditure in coastal areas has a more obvious promotion effect than the decentralization of income,while the decentralization of fiscal expenditure in inland areas has a reverse inhibitory effect;in the heterogeneity of marketization levels,the decentralization of fiscal expenditures is more effective than decentralization of income in regions with a low level of marketization,while the decentralization of fiscal expenditure in regions with a high level of marketization has a reverse-inhibiting effect.(3)In the analysis of intermediary effects,fiscal decentralization affects economic resilience by influencing local government’s science and technology investment behavior,environmental protection investment behavior,market segmentation behavior and investment preference behavior.Finally,according to the conclusion,the relevant policy implications are obtained.

关 键 词：财政分权 经济韧性 地方政府行为 

分 类 号：F812[经济管理—财政学]