区域财政均等化的定量测度、影响因素与空间相关性——基于黄河流域的实证研究  

Quantitative Measurement,Influencing Factors and Spatial Relevance of Regional Fiscal Equalization:An Empirical Study Based on the Yellow River Basin

作　　者：刘书明 王惠[1] Liu Shuming;Wang Hui

机构地区：[1]山西财经大学财政与公共经济学院

出　　处：《宏观经济研究》2023年第10期41-55,83,共16页Macroeconomics

基　　金：2021年度国家社科规划基金一般项目“基于高质量发展的黄河流域绿色增长绩效测度及其财税支持政策创新研究”(21BJY075)的研究成果。

摘　　要：财政均等化指通过制度化方式保证各级政府有均衡的财政能力,为居民提供均等化的基本公共服务。本文在对财政均等化理论分析的基础上,基于泰尔指数二阶嵌套分解,对黄河流域地方财政均等化进行定量测度,利用空间杜宾模型分析其影响因素与空间相关性。研究发现:(1)黄河流域区域财政均等化总体呈上升趋势,人均财政收支的差异趋于缩小。(2)转移支付对黄河流域区域财政均等化具有显著促进效应。(3)中游和下游地区财力差异是影响黄河流域区域财政非均等化的关键因素。(4)黄河流域区域财政均等化水平存在正向的空间相关性,空间分布格局总体稳定。(5)经济发展水平、产业结构和财政自给能力对黄河流域区域财政均等化具有正向促进效应。从国家层面来看,黄河流域地方财政均等化的目标选择要与主体功能区的功能定位和高质量发展要求相一致,可将均衡政府间标准财政收入与标准财政支出差异作为均等化的目标,纵向均等化与横向均等化兼顾,以纵向均等化作为实现横向均等化的有效方式。在制度设计上以一般性转移支付方式为主、专项转移支付方式为辅,推进财政事权与支出责任改革,构建区域内地方政府均等化财力分配格局,完善中央和省以下财政转移支付制度,促进区域财政能力均等化。Fiscal equalization refers to ensuring that governments at all levels have a balanced fiscal capacity to provide equalized basic public services for residents through institutionalization.Based on the theoretical analysis of fiscal equalization,this article quantitatively measures local fiscal equaliza⁃tion in the Yellow River Basin based on the second-order nested decomposition of the Thiel index,and analyzes its influencing factors and spatial cor⁃relation by using the spatial Durbin model.It is found that:(1)The overall trend of regional fiscal equalization in the Yellow River Basin is on the rise,and the difference in per capita fiscal revenue and expenditure is tending to narrow.(2)Transfer payments have a significant promoting effect on re⁃gional fiscal equalization in the Yellow River Basin.(3) The financial difference between the middleand lower reaches of the Yellow River Basin is akey factor affecting regional financial inequality.(4)The level of regional fiscal equalization in theYellow River Basin has a positive spatial correlation,and the overall spatial distribution pattern is stable.(5)The level of economic development, industrialstructure, and fiscal self-sufficiency have a positivepromoting effect on regional fiscal equalization in theYellow River Basin. From the national level, thetarget selection of local fiscal equalization in theYellow River Basin should be consistent with thefunctional positioning of the main functional areasand the requirements of high-quality development,and the goal of equalization can be to balance thedifferences between standard fiscal revenues andstandard fiscal expenditures among governments,and to take both vertical and horizontal equalizationinto account, and to use vertical equalization as aneffective way to realize horizontal equalization. Interms of system design, general transfers shouldbe the mainstay of the system, supplemented byspecial transfers;reforms of fiscal authority andexpenditure responsibility should be promoted;apattern of equalized distribut

关 键 词：财政均等化 纵向均衡 横向均衡 基本公共服务均等化 黄河流域 

分 类 号：F812.7[经济管理—财政学]