财政分权、审计监督与地方政府回应性——来自市级民生财政支出的经验证据  

Fiscal Decentralization,Audit Supervision and Responsiveness of Subnational Governments:Empirical Evidence from Fiscal Expenditure of Municipal Governments to Meet Basic Living Needs

作　　者：谷成[1] 张家楠 GU Cheng;ZHANG Jianan(Dongbei University of Finance and Economics,116025)

机构地区：[1]东北财经大学财政税务学院,116025 [2]东北财经大学法学院,116025

出　　处：《财贸经济》2024年第6期21-37,共17页Finance & Trade Economics

基　　金：国家社会科学基金重大项目“基于现代国家治理的税收理论体系创新研究”(18ZDA099);地方财政研究中心科研平台研究能力提升专项项目“基于提高地方政府回应性的财政体制改革问题研究”(PT-Z202201)。

摘　　要：对社会成员的公共需求做出积极有效的回应是现代国家的重要职能。在政府和社会成员通过协商互动共同解决社会问题的过程中,现代国家治理越来越清晰地表现出治理结构分权化、治理方式民主化、治理技术现代化等特征。为考察财政分权对地方政府回应性的影响,本文构建了一个包含“中央政府-地方政府-社会成员”三元主体的回应性理论框架,并基于中国282个地级市2010-2018年2538个民生财政支出样本数据,采用双向固定效应模型进行实证分析。研究结果显示,财政分权通过降低地方政府的回应能力和回应意愿抑制地方政府对辖区民生需求的回应性。尽管审计监督在一定程度上提高了地方政府对民生需求的回应性,但仍不足以抵消财政分权引发的回应性削弱。原因在于审计监督只在一定程度上保障了地方政府的回应能力,而对地方政府的回应意愿并无影响。本文的研究不仅深化了有关政府回应性影响因素的探索,也为财政体制改革和创新提供了新的视角和理论依据。Responding to the needs of society members positively and effectively is an important function of modern states.Modern state governance has increasingly demonstrated characteristics such as a decentralized governance structure,democratic governance methods,and modern governance technology in the process of jointly solving social issues through consultation and interaction between the government and members of society.Meeting the people's basic living needs has always been a key issue in today's China.The China Comprehensive Social Survey(CGSS)conducted in 2013 and 2015 found that the average satisfaction score of residents with education services increased from 67.98 to 70.90,that of medical and health services from 65.18 to 68.23,and that of social security and employment services from 65.56 to 67.19.This indicates that the public has recognized and commended the efforts of the central and local governments to enhance public wellbeing.Nevertheless,this endeavor is ongoing,and in the delivery of basic public services,China still faces challenges in terms of equalization and quality.Financial support remains inadequate,particularly when compared that of developed countries.The urgent issue of how to build a new fiscal system,bridge the gaps in the living standards,and solve the difficulties faced by the masses in education,healthcare,and other aspects demands immediate attention.The authors used the fiscal expenditures of prefecture-level cities to enhance public wellbeing from 2010 to 2018 as the research samples,and audit supervision as the moderating variable,and examined the response of municipal governments to the basic living needs of residents in their jurisdiction under the dual effects of authorization and supervision.The research findings are as follows.(1)Fiscal decentralization will significantly suppress the responsiveness of municipal governments to the people's needs in their jurisdiction.Mechanism analysis shows that fiscal decentralization weakens the municipal governments'responsiveness to and wi

关 键 词：财政分权 审计监督 政府回应性 现代国家治理 

分 类 号：F812.2[经济管理—财政学]