中国式财政分权、地方政府行为偏向与公共文化服务供给效率  

Chinese-Style Fiscal Decentralization,Local Government Behavior Bias and Public Cultural Services Provision

作　　者：胡慧源[1,2] 李书琴 马乐天 HU Huiyuan;LI Shuqin;MA Letian(Taofen School of Journalism and Communication,East China University of Political Science and Law,Shanghai 201620,China;Media Economy and Management Research Center,East China University of Political Science and Law,Shanghai 201620,China)

机构地区：[1]华东政法大学韬奋新闻传播学院,上海201620 [2]华东政法大学传媒经济与管理研究中心,上海201620

出　　处：《北京联合大学学报(人文社会科学版)》2025年第1期41-51,共11页Journal of Beijing Union University(Humanities and Social Sciences)

基　　金：国家社会科学基金艺术学青年项目“公共文化支出促进居民文化消费的机理研究”(项目编号:16CH175)。

摘　　要：中国式财政分权下地方政府“重生产、轻服务”的行为偏向问题已在医疗、卫生、教育领域得到了较多讨论,但在公共文化领域相对较少。基于31个省(区、市)2012—2022年面板数据,利用差分GMM估计方法,实证检验了财政分权对地方公共文化服务供给效率的影响,以及公共文化财政支出偏向的中介效应。研究结果表明:(1)财政分权显著正向影响公共文化服务供给效率,公共文化财政支出偏向在此过程中起部分中介作用;(2)公共文化财政支出偏向中介作用下,财政分权对公共文化服务供给效率的影响表现为一种“负负得正”效应,即财政分权程度的提高会降低地方政府的公共文化财政支出偏向,但通过消化投入冗余,可间接促进公共文化服务供给效率的提高。上述发现,不仅反映了公共文化领域同样存在地方政府行为偏向问题,也折射出公共文化服务供给存在投入冗余情况。The behavioral bias of local governments in favoring production over services under Chinese-style fiscal decentralization has been widely discussed in healthcare,sanitation,and education but relatively less in public culture.Based on panel data from 31 provinces spanning from 2012 to 2022,this study employs the difference-in-differences GMM estimation method to empirically examine the impact of fiscal decentralization on the efficiency of local public cultural service supply,as well as the mediating effect of the bias in public cultural fiscal expenditure.The research findings indicate:(1)Fiscal decentralization significantly positively affects the efficiency of public cultural service supply,with the fiscal expenditure bias in public culture partially mediating this process;(2)Under the mediating effect of the fiscal expenditure bias in public culture,the impact of fiscal decentralization on the efficiency of public cultural service supply manifests as a“negative-negative results in positive”effect,meaning that an increase in the degree of fiscal decentralization will reduce the bias in local government public cultural fiscal expenditure,but indirectly promotes the public cultural service supply efficiency by absorbing redundant inputs.The above findings not only reflect the local government behavior bias issue in the field of public culture but also reveal the presence of redundant inputs in the supply of public cultural services.

关 键 词：财政分权 财政支出结构 公共文化服务 供给效率 投入冗余 

分 类 号：F812.45[经济管理—财政学] G249.2[文化科学]