对口支援对地方政府民生性财政支出的影响研究——基于对口援疆的准自然实验  

Research on the Impact of Counterpart Support on Local Government s Livelihood Financial Expenditure——Quasi Natural Experiments Based on Targeted Aid to Xinjiang

作　　者：汪彤[1] 唐记军 陈岩[3] Wang Tong;Tang Jijun;Chen Yan

机构地区：[1]中央民族大学经济学院财政系 [2]中央民族大学经济学院 [3]北京联合大学管理学院

出　　处：《财政科学》2024年第7期82-94,共13页Fiscal Science

基　　金：国家社科基金一般项目“营改增后增值税收入分享机制优化研究”(项目编号:18BJL115)。

摘　　要：对口支援是我国一项国家层面的区域发展援助政策,受援地政府行为选择影响着宏观政策绩效。本文从公共财政与府际关系双重视角,以地方政府民生性支出行为为切入点,基于财政收入效应、援受双方的协作效应及职能替代效应,对对口支援影响地方民生性财政支出的作用机理进行理论阐释,并在此基础上,以2010年在新疆实施的“19省市对口支援政策”为外生冲击,使用双重差分模型进行实证研究。研究发现,对口支援对受援地民生性财政支出有一定促进作用,但并未显著提升受援地政府民生性支出偏好;对于有明确绩效考核机制的支援项目,受援地政府的协作效应更显著。Counterpart support is a regional development assistance policy at the national level.The behavior choices of local governments in recipient areas affect macro policy performance.From the dual perspective of public finance and inter-governmental relations,this paper takes the local government's natural expenditure behavior as the entry point,based on the fiscal revenue effect,the cooperation effect of both recipients and the function substitution effect,and makes a theoretical explanation of the mechanism of the effect of counterpart support on local livelihood fiscal expenditure.Empirical research is conducted using a difference-in-differences model to examine the exogenous impact brought about by the"19 provinces and cities matching support policy"implemented in Xinjiang in 2010.Research has found that targeted support has a promoting effect on the livelihood financial expenditures of the recipient areas,but it has not significantly improved the preference of local governments for livelihood expenditures.For support projects with clear performance evaluation mechanisms,the collaborative effect of local governments in the recipient areas is more pronounced.

关 键 词：对口支援 民生性财政支出 双重差分法 

分 类 号：F812.4[经济管理—财政学]