中央财政转移支付政策变迁的注意力分配及其逻辑阐释  

The Allocation of Attention and Its Logical Interpretation of the Changes in the Central Fiscal Transfer Payment Policy

作　　者：杨得前 刘仁济 Yang Deqian;Liu Renji

机构地区：[1]集美大学财经学院 [2]广东财经大学广东地方公共财政研究中心、广东省财税大数据重点实验室

出　　处：《财政研究》2022年第11期74-91,73,共19页Public Finance Research

基　　金：国家社会科学基金重大招标项目“新时代财政制度现代化的目标、难点与实现路径”(18ZDA094);广东省软科学研究计划项目“财税支持粤港澳大湾区科技成果转化的运行机理与政策优化研究”(2019A101002061);广东省哲学社会科学“十四五”规划2022年度学科共建项目“广东‘一核一带一区’协调发展的形成机制及对策研究——财政策略互动视角”(GD22XYJ12);广东省财税大数据重点实验室开放基金资助项目“助力我国数字经济发展的税收政策变迁过程、逻辑与走向研究”(2019B121203012)。

摘　　要：本文引入注意力分配理论,基于政策文本分析工具,以1949—2021年国家层面颁布的323份中央财政转移支付政策文本为研究对象,分阶段描绘了中央财政转移支付政策变迁的注意力分配图谱,揭示了其变迁逻辑。研究发现:(1)政策数量及其注意力强度波动增长,大致可划分为“低位波动-平稳上升-高位震荡”三个阶段;目前我国运行的是一套发文层次极不均衡、缺少转移支付立法、单一主体发文为主导的中央财政转移支付政策体系。(2)我国中央财政转移支付政策变迁是一个受多元复杂政策情境因素的交互作用影响、引发决策者注意力分配的持续转换、最终被政策主体基于差异化的政策目标和政策工具选择驱动的过程。其在不断协调央地财政关系的过程中,会结合不同发展阶段治理目标的变化进行差异化调整。(3)政策演进遵循了因势而变、以政领财、以财辅政,“渐进式”变迁为主导,政策情境、理念和主体协同推进三条逻辑主线。本文的研究对完善中央财政转移支付政策具有一定借鉴意义。With the help of the policy text analysis tool, this paper takes 323 central fiscal transfer payment policy texts promulgated at the national level from 1949 to 2021 as the research object, describes the map of their attention distribution in stages, and reveals the logic of their changes. The results show that:(1) The number of policies and the intensity of attention showed an unstable and fluctuating growth. At present, China is running a central financial transfer payment policy system, which is extremely unbalanced in the level of document issuance,lacks transfer payment legislation and is dominated by the issuance of documents by a single body.(2) The policy change of central fiscal transfer payment is a process that is influenced by the interaction of multiple and complex policy context factors, which leads to the continuous shift of the attention allocation of decision-makers,and is finally driven by the choice of policy subjects based on differentiated policy objectives and policy tools.In the process of continuously coordinating the financial relationship between the central government and local governments, it will make differentiated adjustment according to the changes of governance objectives in different development stages.(3) The policy evolution follows three main logic lines: changing according to the situation, changing gradually, coordinately promoting policy situation, concept and main body. The research of this paper has certain reference significance for improving the central fiscal transfer payment policy.

关 键 词：中央财政转移支付 政策文本 注意力分配 政策变迁 

分 类 号：F812.45[经济管理—财政学]