财权事权匹配与高质量发展:作用机理与实证分析  

Financial and Administrative Power Matching and High-quality Development:Action Mechanism and Empirical Analysis

作　　者：孙开[1] 沈安媛 Sun Kai;Shen Anyuan

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025 [2]常州大学吴敬琏经济学院,江苏常州213159

出　　处：《复印报刊资料（财政与税务）》2022年第6期37-49,共13页

基　　金：国家社会科学基金重大项目“中国的政府间事权与支出责任划分研究”(16ZDA066)。

摘　　要：在高质量发展的新阶段下完善财政体制,推动事权与支出责任改革具有重要的理论意义和现实价值。选用系统广义矩估计模型,实证分析了财权事权的匹配程度对高质量发展、经济增长和财政支出结构的具体影响,结果显示:在全样本数据下,当前财权事权的匹配程度对高质量发展和科技支出起到了正向推动作用,但对经济增长和教育支出的影响方向则恰好相反,这一结论在低经济发展组中同样成立。在高经济发展组内,当前财权事权的匹配程度只对经济增长的负面阻滞效应表现显著。针对当前现状及实证结果,提出结合高质量发展的新阶段,根据事权与支出责任相适应的原则,配置实体化联能部门;面对共同事权,廊清中央政府与地方政府的边界;推动事权划分方式规范化、法律化。Improving the financial system and promoting the reform of administrative power and expenditure responsibility in the new stage of high-quality development have important theoretical significance and practical value.By adopting the system generalized-moment estimation model,this study empirically analyzes the specific impacts of financial and administrative power matching degree on high-quality development,economic growth and financial expenditure structure.The results show that under the full sample data,the current matching degree of financial and administrative power plays a positive role in promoting high-quality development and technology expenditure while its impact on economic growth and education expenditure is in the opposite direction,and this conclusion is also true in the low economic development group.In the high economic development group,the current matching degree of financial and administrative power only has a significant negative blocking effect on economic growth.Corresponding policy suggestions are put forward based on the current situation and empirical results.

关 键 词：财权事权匹配 经济高质量发展 财政支出结构 

分 类 号：F812.2[经济管理—财政学]