“乡财县管”改革、财政支出结构与基本公共服务供给  

County-managing-town fiscal reform,fiscal expenditure structure and supply of basic public services

作　　者：梁辰[1] 董慧 LIANG Chen;DONG Hui(School of Economics,Tianjin University of Commerce,Tianjin 300134,China)

机构地区：[1]天津商业大学经济学院,天津300134

出　　处：《天津商业大学学报》2024年第6期10-16,共7页Journal of Tianjin University of Commerce

摘　　要：“乡财县管”是我国省以下财政体制改革的关键环节,更是应对乡镇政府财政困难的主要政策。本文通过构建“乡财县管→财政支出结构→农村基本公共服务”的理论逻辑框架,层层探究“乡财县管”改革对农村基本公共服务供给的影响机理。研究发现:(1)“乡财县管”改革规范了乡镇政府财政支出管理,有效控制了不合理开支,切实改善了生产性支出和民生性支出的总体水平,有利于推动农村基本公共服务供给的增长;(2)“乡财县管”加剧了乡镇政府的财政压力,使其更多地依靠转移支付来促进经济建设领域的发展,进而挤占民生性支出,阻碍农村基本公共服务供给质量和水平的提升;(3)“乡财县管”扩大了县级政府的裁量权,使政府官员短期内在晋升激励下倾向于增加生产性支出。但长期来看,理性的县级官员会积极增加民生性支出,提升农村基本公共服务供给以获得民意支持。County-managing-town fiscal reform is a key link of the sub-provincial fiscal system reform in China and a primary policy to deal with the financial dificulties of township governments.This paper constructs a theoretical framework of"county-managing-town fiscal reformfiscal expenditure structurerural basic public services"to systematically explore and analyze the impact of the reform on the supply of basic public services in rural areas.It finds that the reform has standardized the fiscal expenditure management of township governments,effectively controlled unreasonable expenditures,significantly improved the level of livelihood expenditures,and facilitated the growth of rural basic public service supply.What's more,county-managing-town fiscal reform has intensified the financial pressure of township governments,making them rely more on transfer payments to promote the development of economic construction.And this,in turn,would crowd out the livelihood expenditures and hinder the improvement of the quality and level of the supply of basic public services in rural areas.The reform has also expanded the discretionary power of county-level governments,making the officials more inclined to increase productive expenditures in the short term under the incentive of promotion.However,in the long term,rational county-level officials would actively invest in livelihood expenditures to enhance the supply of basic public services in rural areas to gain public support.

关 键 词：省以下财政体制改革 乡财县管 财政支出结构 农村基本公共服务 

分 类 号：F812.4[经济管理—财政学]