集权式财政改革与县级财政自给能力——基于“乡财县管”准自然实验的证据  

Centralized Fiscal Reform and County Fiscal Self-Sufficiency—Evidence from the“County-Managing-Township-Finance”Reform

作　　者：方红生[1] 许铭雪 赵乐新 Fang Hongsheng;Xu Mingxue;Zhao Lexin

机构地区：[1]浙江大学经济学院 [2]广西大学中国—东盟经济学院/经济学院/中国—东盟金融合作学院

出　　处：《财政研究》2024年第5期85-98,共14页Public Finance Research

基　　金：国家社会科学基金重大项目“有利于共同富裕的税收制度改革研究”(23ZDA020)。

摘　　要：基层财政在推进乡村振兴以及国家治理体系和治理能力现代化中发挥着重要作用,财政体制的集权式改革是改善基层财政自给能力的重要方向。本文以“乡财县管”改革为准自然实验,使用双重差分模型评估了集权式财政体制改革对财政自给能力的影响。研究发现:(1)“乡财县管”改革限制了全县财政自给能力的提升。(2)“乡财县管”改革配套措施补充了县可支配财力,但管理权限改革以及配套措施均限制了县财政自给能力的提升。(3)改革对财政自给能力的影响在经济欠发达地区、财政监管力度较弱地区更为明显。本文研究结论为我国进一步优化“乡财县管”制度,完善集权式改革提供了参考与借鉴。County fiscal plays an important role in promoting rural revitalization and modernizing the national governance system and capabilities.Centralized reform is an important direction to improve fiscal self-sufficiency.This paper employs the“County-Managing-Township-Finance”reform,a centralized reform,as a quasi-natural experiment and uses a difference-differences(DID)model to evaluate the impact of centralized fiscal reform on county’s fiscal self-sufficiency.The results show that:(1)The reform limits the improvement of county’s fiscal self-sufficiency.(2)The supporting measure in the reform supplements the county’s disposable financial resources,but both the reform of management authority and supporting measure limit the improvement of fiscal selfsufficiency.(3)The impact of the reform is more obvious in economically underdeveloped areas and areas with weak fiscal supervision.Our study provides a reference to further optimize the“County-Managing-Township-Finance”system and improve centralized reform.

关 键 词：乡财县管 基层财政 财政自给 转移支付 

分 类 号：F812.2[经济管理—财政学]