政府间事权划分与共同财政事权转移支付——基于县级财力均等化效应的研究  

Intergovernmental Division of Administrative Powers and Transfer Payments of Common Fiscal Powers:Study Based on the Equalization of Financial Resources at the County Level

作　　者：张立承 ZHANG Li-cheng(Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]中国财政科学研究院,北京100142

出　　处：《经济体制改革》2024年第3期122-131,共10页Reform of Economic System

基　　金：国家社会科学基金一般项目“网络视角下地方政府融资平台的债务风险传染及治理研究”(23BJY036);中国财政科学研究院理论研究类招标课题“省以下转移支付财力均等化效应研究”。

摘　　要：运用RE指数、基尼系数及其按收入构成分解方法考察2019年设立的共同财政事权转移支付的财力均等化效应,研究表明:无论是全国层面还是东中西区域层面,共同财政事权转移支付对县级财力均等化效应显著,在边际效果上强于一般性转移支付,反映出增加共同财政事权转移支付规模能够更好地推动基层财力均等化。共同财政事权转移支付均等化效应主要体现为省际间差距缩小,但省内差距缩小并不明显,反映出中央对省转移支付资金分配比省对下转移支付分配的均等化政策目标更明确,政策执行更为有力。从区域层面来看,中部省份省对下转移支付的均等化效应最为显著,而东部发达省份和部分西部欠发达省份在转移支付实施后县级财力差距不降反升。据此,应完善共同财政事权转移支付政策,协调好财力均等化与基本公共服务均等化,保障中央对省和省对下共同财政事权转移支付资金分配的一致性、一般性债务与政府财力的匹配性。Applying the RE index and Gini coefficient decomposition method,this paper studies the fiscal equalization effects of the transfer payment of common fiscal powers established in 2019.The research finds that whether national or local levels,the transfer of common fiscal powers has a significant effect on the equalization of fiscal resources at the county level,and the marginal effect is stronger than the general transfer payment.This means that increasing the scale of the transfer payment of common fiscal powers can better promote the equalization of fiscal resources at the county level.The equalization effect of the transfer payment of common fiscal powers is mainly reflected in the narrowing of the inter-provincial gap,while the narrowing of the gap within the province is not obvious.This means that the budget allocation from the central government to the province is more clearer than the equalization of the distribution of transfer payments from the province,and the policy implementation is more thorough.From the perspective of regional distribution,the equalization effect of lower transfer payments in central provinces and provinces is the most significant,while the gap between the fiscal resources at the county level of the developed provinces in the east and some underdeveloped provinces in the west rises instead of the implementation of transfer payments.This paper proposes to perfect the policy of transfer payment of common fiscal powers,which should coordinate the equalization of fiscal resources and the equalization of basic public services,the consistency of the transfer payment funds allocation between the central government and the sub-provincial government,and the matching of general debt and government fiscal resources.

关 键 词：事权划分 共同财政事权转移支付 财力均等化 

分 类 号：F812.7[经济管理—财政学]