财政纵向失衡对基本公共服务供给影响的实证分析  

Empirical Analysis of Influence of Fiscal Longitudinal Imbalance on Supply of Basic Public Services

作　　者：叶璐 苏英[1] 潘宏亮 Ye Lu;Su Ying;Pan Hongliang(School of Economics and Management,Yanshan University,Qinhuangdao Hebei 066004,China;Research Center for Innovation and Entrepreneurship,Yanshan University,Qinhuangdao Hebei 066004,China)

机构地区：[1]燕山大学经济管理学院,河北秦皇岛066004 [2]燕山大学创新与创业研究中心,河北秦皇岛066004

出　　处：《统计与决策》2024年第12期130-134,共5页Statistics & Decision

基　　金：国家社会科学基金一般项目(21BJY014)。

摘　　要：文章基于中国式财力事权不匹配的事实,选取2007—2020年的面板数据,利用固定效应模型以及中介效应模型考察了财政纵向失衡对地方基本公共服务供给的影响效应和多重作用机制。研究发现:财政纵向失衡不仅直接降低了基本公共服务供给,还通过降低地方政府税收努力、增加中央政府的转移支付,进一步抑制地方基本公共服务供给。财政纵向失衡的负向效应在低转移支付、经济欠发达地区以及“营改增”制度前期更加突出。此外,财政纵向失衡对城市基本公共服务供给的抑制效应加剧了城乡基本公共服务差距。Based on the fact that China's financial resources and administrative powers do not match,this paper selects the panel data from 2007 to 2020,and uses fixed effect model and intermediary effect model to investigate the effects and multiple mechanisms of fiscal vertical imbalance on the supply of local basic public services.It is found that the longitudinal fiscal imbalance not only directly reduces the supply of basic public services,but also further inhibits the supply of local basic public services by reducing the tax efforts of local governments and increasing the transfer payments of the central government.The negative effect of fiscal longitudinal imbalance is more prominent in low transfer payments,less developed areas and in the early stage of the system of replacing business tax with value-added tax.In addition,the fiscal longitudinal imbalance has restraining effect on the supply of urban basic public services,which intensifies the gap between urban and rural basic public services.

关 键 词：财政纵向失衡 基本公共服务 税收努力 城乡基本公共服务差距 

分 类 号：F062.6[经济管理—政治经济学] F812.4