财政分权与经济结构转型——一个产业结构变迁的视角  

Fiscal Decentralization and Structural Transformation:Review of Industrial Structural Change

作　　者：严成樑[1] 朱曼 赵文哲[1] CHENGLIANG YAN;MAN ZHU;WENZHE ZHAO(School of Economics, Central University of Finance and Economics)

机构地区：[1]中央财经大学经济学院

出　　处：《工信财经科技》2024年第4期23-42,共20页Review of Financial & Technological Economics

基　　金：国家社科基金项目(项目编号:22VRC176);国家自然科学基金项目(项目编号:72342033、71773153)。

摘　　要：本文构建了一个包含中央政府和地方政府行为的产业结构变迁模型,理论研究发现,财政分权通过影响财政支出在中央政府和地方政府之间的配置来影响全要素生产率,并进一步影响产业结构变迁,促进产业升级。财政分权对产业结构变迁的影响与财政分权水平,以及非农业部门中央政府财政支出和地方政府财政支出的产出弹性有关,经济中可能存在最优的财政分权可以极小化农业部门的劳动力份额。本文通过省级面板数据模型考察财政分权对我国产业结构变迁的影响。在此基础上,我们运用省内县级政府的税收分权指标,以及双重差分方法做了稳健性检验。实证研究发现,财政分权程度越高,农业部门劳动力份额越低,这说明财政分权有利于我国产业结构升级,且这一结论是稳健的。This paper presents a model including both central government expenditure and local government expenditure.It is found that fiscal decentralization could affect the allocation of government expenditure between central government and local government,which in turn affect total factor productivity and structural transformation.The impact of fiscal decentralization on structural transformation depends on the level of fiscal decentralization,as well as the elasticity of government expenditure.There exists an optimal fiscal decentralization,which could minimize labor share in agriculture sector.With the provincial level data,we investigate the impact of fiscal decentralization on structural transformation through the panel data model.Additionally,we use tax sharing of county-level regions to measure fiscal decentralization,and we also use DID analysis as robust test.Empirical result shows that fiscal decentralization can enhance the process of structural transformation in China,and the result is robust.

关 键 词：财政分权 产业结构变迁 经济转型 

分 类 号：F812.2[经济管理—财政学] F124