双重压力下转移支付对基本公共服务供给的激励效应--来自237个地级市的经验证据  

The Incentive Effect of Fiscal Transfer Payments on the Supply of Basic Public Services under Dual Pressure:Empirical Evidence from 237 Prefecture-level Cities

作　　者：王宇昕 余兴厚[1,2] 陈亚惠 WANG Yu-xin;YU Xing-hou;CHEN Ya-hui(Research Center for Upper Reaches of the Yangtse River,Chongqing Technology and Business University,Chongqing 400067,China;School of Economics,Chongqing Technology and Business University,Chongqing 400067,China)

机构地区：[1]重庆工商大学长江上游经济研究中心,重庆400067 [2]重庆工商大学经济学院,重庆400067

出　　处：《西部论坛》2023年第5期66-79,共14页West Forum

基　　金：重庆市社科规划博士项目(2021BS070);重庆市社科规划培育项目(2019PY36);重庆工商大学校内科研项目(2151006)。

摘　　要：财政分权导致的财权与事权不匹配使地方政府面临财政纵向失衡压力,经济发展的相对滞后则给地方政府带来经济赶超压力,这两种压力促使地方政府将更多的财政资金用于经济建设领域,而转移支付带来的财力增强则会激励地方政府增加对基本公共服务领域的财政支出。以16个省区市的237个地级市为样本的分析表明:地方政府人均基本公共服务财政支出与其获得的人均转移支付显著正相关,与财政纵向失衡压力和经济赶超压力显著负相关。进一步的门槛效应和调节效应分析发现:转移支付对基本公共服务供给的激励效应,随着财政纵向失衡压力和经济赶超压力的增大而逐渐减弱;转移支付规模的增加可以弱化财政纵向失衡压力对基本公共服务供给的负向影响,但对经济赶超压力的负向作用没有显著的调节效应,表明转移支付可以显著缓解财政纵向失衡压力,但对经济赶超压力的缓解作用不明显。应改进财政转移支付资金分配机制以有效促进公共服务均等化,建立和完善省以下政府事权与财权相统一的财税制度以减轻地方政府的财政纵向失衡压力,深化地方政府绩效评价考核机制改革以减轻地方政府的经济增长压力。Differences in the fiscal resources of local governments determine differences in the supply of basic public services in regions.As an important means of balancing local fiscal resources,fiscal transfer payment can promote the equalization of the supply of basic public services through its differentiated impact on local government financial expenditure.Fiscal pressure and pressure for economic growth are important factors influencing the fiscal spending behavior of local governments.However,the existing literature seldom considers the influence of this dual pressure when exploring the public service supply effect of transfer payment.This paper argues that the increased financial resources brought about by transfer payments will encourage local governments to increase their fiscal spending on basic public services,thereby increasing the supply of regional basic public services;the mismatch between fiscal power and office power caused by fiscal decentralization puts local governments under the pressure of vertical fiscal imbalance,while the relative lag in economic development puts pressure on local governments to catch up.These two pressures prompt local governments to allocate more financial resources to economic construction areas that are more conducive to revenue growth and economic development,which in turn has a dampening effect on the supply of basic public services in regions.An empirical analysis of a sample of 237 prefectural-level cities in 16 provinces,autonomous regions,and municipalities confirms the above view.The per capita transfer payments received by local governments are significantly and positively correlated with per capita fiscal expenditure on basic public services(including education expenditure,health expenditure,and social security expenditure),while the fiscal vertical imbalance pressure and economic catch-up pressure faced by local governments are significantly and negatively correlated with per capita fiscal expenditure on basic public services.Further analysis of the threshold effect

关 键 词：财政转移支付 基本公共服务 财政纵向失衡 财政压力 经济赶超 经济增长压力 地市级政府 

分 类 号：F812.2[经济管理—财政学] F299.23