区域优惠政策调整对地方政府财政能力的影响效应研究——基于国贫县名单调整的实证分析  

Effect of Regional Preferential Policy Adjustment on Financial Ability of Local Government:Empirical Analysis on Adjustment of National-level Poverty-stricken Counties List

作　　者：李丹 梁子昕 LI Dan;LIANG ZiXin(Nanjing Audit University,Nanjing 211815)

机构地区：[1]南京审计大学经济学院,江苏南京211815

出　　处：《财贸研究》2023年第2期65-77,共13页Finance and Trade Research

基　　金：国家社科基金后期资助项目“财政转移支付的减贫效应评估:内在机制与提升策略研究”(21FJYB043);江苏省社科基金项目“推动苏北地区巩固拓展脱贫攻坚成果与乡村振兴有效衔接财政支持政策机制研究”(21EYCO11);江苏省研究生科研与实践创新计划项目“设立国家级新区对城市创新能力的影响”(KYCX21_1836)。

摘　　要：以2012年国家级贫困县名单调整为契机,采用双重差分倾向得分匹配法和中介效应模型分析设立国家级贫困县名单对县级政府财政能力的影响,结果表明,设立国家级贫困县有利于提升县级政府人均一般预算收入、人均一般预算支出以及地方政府财政努力度,而且进入国家级贫困县名单的时间越长,对地方财政能力的推动效应越明显。传导机制分析结果表明,设立国家级贫困县主要通过财政扶贫政策、金融扶贫政策以及产业扶贫政策提升地方政府的财政收支水平。因此,在巩固拓展脱贫攻坚过渡期内以及在设立乡村振兴重点帮扶县方面,应进一步发挥特殊区域内各类帮扶政策的作用,不断提升县级政府的财政能力。Taking the opportunity of adjustment of national-level poverty-stricken counties list in 2012,this paper analyzes the effect of setting up the list of national counties on the financial capacity of the county government by using the double differential propensity score matching method and the intermediary effect model.The empirical analysis shows that establishment of national-level poverty-stricken counties is conducive to improving the per capita general budget revenue,the per capita general budget expenditure of the county government and the financial efforts of the county government.Moreover,the longer the countyhas been on the national poverty-stricken county list,the more obvious the promotion effect on local financial capacity is.Transmission mechanism analysis shows that the establishment of national-level poverty-stricken counties mainly through financial poverty alleviation policy,financial poverty alleviation policy and industrial poverty alleviation policy to improve the level of local government revenue and expenditure.Therefore,in the transition period of consolidating poverty alleviation and setting up key counties for rural revitalization,the role of various regional support policies should be fully played and the financial capacity of the county government should be constantly improved.

关 键 词：国家级贫困县 财政能力 双重差分法 

分 类 号：F812.0[经济管理—财政学]