财政分权、金融分权与乡村全面振兴——基于中国省际面板数据的实证检验  

Fiscal Decentralization,Financial Decentralization and Rural Revitalization——Empirical Testing Based on Inter Provincial Panel Data in China

作　　者：苟兴朝 Gou Xingchao

机构地区：[1]长江师范学院

出　　处：《财政科学》2024年第6期47-65,共19页Fiscal Science

基　　金：国家社会科学基金项目“财政金融协同支持乡村振兴的效应评估与长效机制研究”(项目编号:22XTJ003);重庆市教育科学规划重点课题“重庆市高等教育高质量发展:理论分析、水平测度与提升路径研究”(项目编号:2021-GX-030)。

摘　　要：财政和金融是当前我国实施乡村振兴战略的重要资金来源,而财政分权、金融分权是“三农”领域央地间经济权力配置的重要模式。本文基于我国2006—2022年的省际面板数据,实证分析了财政分权、金融分权的乡村振兴效应。研究发现,财政分权和金融分权对乡村振兴具有显著的抑制效应;财政压力对于财政分权、金融分权的乡村振兴效应具有调节作用,而财政金融协同支农具有显著的乡村振兴助推效应,且此助推效应的区域异质性特征较明显;财政分权、金融分权的乡村振兴抑制作用具有空间溢出效应。因此,本文建议完善央地间乡村振兴财政支出责任划分,适度提高中央财政和国有金融的支农责任;着力优化财政金融协同支农机制,不断创新财政金融协同支农模式;建立乡村振兴全国基金并向欠发达地区适度倾斜;构建乡村振兴中的地方合作机制,不断探索共同推进乡村振兴新模式。Fiscal and financial policies are important fund sources to implement the strategy of rural revitaliza-tion in China,and decentralization of fiscal and finance is an important mode of allocation of economic rights between the central and local governments in the field of"agriculture,rural areas and farmers".Based on the panel data of provinces from 2006 to 2022,this paper empirically analyzes the rural revitalization effect of fiscal and financial decentralization.The results show that fiscal decentralization and financial decentralization have a significant inhibitory effect on rural revitalization,fiscal pressure has a moderating effect on the rural revitaliza-tion effect of fiscal and financial decentralization,fiscal and financial coordination supporting agriculture has a significant boost effect on rural revitalization.The restraining effect of fiscal and financial decentralization on rural revitalization has a spatial spillover effect.Therefore,this paper proposes the following suggestions:im-prove the fiscal expenditure responsibility for rural revitalization between the central and local governments,and moderately increase the agricultural support responsibility of the central government and state-owned finance;Optimize the mechanism of fiscal and financial collaboration in supporting agriculture,and continuously inno-vate the model of fiscal and financial collaboration in supporting agriculture;Establish a national fund for rural revitalization and moderately tilt it towards underdeveloped areas;Establish local cooperation mechanisms in rural revitalization and continuously explore new models for jointly promoting rural revitalization.

关 键 词：经济分权 乡村振兴 理论机理 效应评估 

分 类 号：F812.2[经济管理—财政学] F832.1