财政管理体制与中国地方公共服务均衡保障:研究状况及未来展望  

Fiscal Management System and Equalization Supply of Local Public Services in China:Literature Review and Research Outlook

作　　者：卢盛峰[1] 黄坤 Lu Shengfeng;Huang Kun(Economics and Management School,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学经济与管理学院,武汉430072

出　　处：《技术经济》2025年第1期80-87,共8页Journal of Technology Economics

基　　金：国家自然科学基金面上项目“财政管理体制调整与公共服务供给保障:理论、实证与政策优化设计”(72473108);国家自然科学基金面上项目“政府地理迁址与财税政策的空间再配置:效应、机制与政策设计”(72073103);教育部人文社会科学重点研究基地重大项目“基于中国实践的协调发展理论研究”(22JJD790060)。

摘　　要：近些年来,地方公共服务均衡保障问题日益受到社会各界的广泛关注。党的二十大报告及二十届三中全会决定中也都强调要“增强基本公共服务均衡性和可及性”。而如何更好地理顺多级政府间的财政管理关系,完善和做好激励设计,充分发挥好“上级政府”和“地方政府”在公共服务供给中的两个积极性,对于保障公共服务的均衡性和可及性供给尤为重要。本文将从财政管理体制角度切入,对中国地方公共服务均衡保障的相关理论文献进行梳理。研究发现:第一,中国地方公共服务供给存在明显的地区差异和城乡差异,特别是教育、医疗公共服务供给不均衡问题尤为突出;第二,财政分权体制、地方政府的晋升激励及财政支出结构等因素是导致地方公共服务供给失衡的重要原因;第三,增加公共支出、提高转移支付、推进户籍改革、鼓励政府购买服务等公共政策都有助于改善地方公共服务供给状况;第四,事权与支出责任划分、政府间财政关系的优化设计等财政管理体制改革措施对地方公共服务供给的均衡性和可及性具有显著影响。In recent years,the problem of equalization supply of local public services has been increasingly concerned by all sectors of society.The report of the Party s 20th National Congress and the decision of the Third Plenary Session of the 20th Central Committee also stressed the need to“enhance the equalization and accessibility of basic public services”.How to better straighten out the fiscal management system among multi-level governments,and give full play to the two positivity of“superior government”and“local government”in the supply of public services is particularly important for ensuring the equalization and accessibility of public services.From the perspective of the fiscal management system,the relevant theoretical literature on the equalization supply of local public services in China was sorted out.It find that,firstly,significant regional and urban-rural differences exist in the supply of local public services in China,with the imbalance in the supply of education and healthcare being particularly prominent.Secondly,factors including the fiscal decentralization system,local governments'promotion incentives and the fiscal expenditure structure are major causes for the imbalance in local public service supply.Thirdly,public policies like increasing public expenditures,enhancing transfer payments,promoting household registration reform and encouraging government service procurement are conducive to improving the supply of local public services.Finally,reform measures of the fiscal management system,such as the division of affairs rights and expenditure responsibilities and the optimized design of inter-governmental fiscal relations,have a remarkable impact on the balance and accessibility of local public service supply.

关 键 词：财政管理体制 公共服务均衡 财政分权 晋升激励 

分 类 号：F812.2[经济管理—财政学]