财政资金直达机制对基本公共服务供给的影响  

The Impact of Direct Fiscal Funding Mechanism on the Output of BasicPublic Services

作　　者：李佳窈 LI Jiayao(China Institute of Public Finance and Policy,Central University of Finance and Economics,Beijing 100081,China)

机构地区：[1]中央财经大学中国公共财政与政策研究院,北京100081

出　　处：《审计与经济研究》2025年第1期105-116,共12页Journal of Audit & Economics

摘　　要：合理界定财政事权和支出责任是确保公共产品高效供给的基础与支撑。基于我国当前事权与支出责任改革的政策背景,利用2015-2022年全国地级市数据,采用强度差分模型,分析财政资金直达机制对基本公共服务供给水平的影响。结果表明,在事权与支出责任改革的背景下,将财政资金纳入直达机制能够显著推动地级市基本公共服务供给水平的提升。具体来说,中央在基本公共服务领域中共同财政事权支出责任的承担比重越高,在政策实施后纳入直达机制的资金越多,对基本公共服务供给的刺激作用越大。从地区的角度看,财政资金直达机制对经济发展水平低、财政自给度相对较弱以及行政级别较低地区的基本公共服务供给水平的提升作用更为显著。进一步的渠道分析验证了财政资金直达机制可以通过强化监督、增加财政透明度的路径促进基本公共服务供给水平的提升。Reasonably delineating fiscal responsibilities and expenditure duties serves as the prerequisite and guarantee for the effective provision of public goods.This paper,grounded in the policy context of China's ongoing reform of fiscal responsibilities and expenditure duties,employs prefecture-level city data from 2015 to 2022 and adopts the Difference-in-Differences(DID)model with an intensity index to discuss and analyze the impact of the fiscal direct fund mechanism on the level of basic public services provision.The results indicate that,against the backdrop of the reform of fiscal responsibilities and expenditure duties,incorporating fiscal funds into the direct allocation mechanism can significantly enhance the level of basic public service provision at the prefecture-level cities.Specifically,the higher the proportion of the central government's expenditure responsibilities for shared fiscal responsibilities in the field of basic public services,the more funds are included in the direct allocation mechanism after policy implementation,resulting in a greater stimulatory effect on basic public service provision.From a regional perspective,the direct allocation mechanism for fiscal funds has a more pronounced effect on improving the level of basic public servise provision in regions with lower levels of economic development,relatively weaker fiscal self-sufficiency,and lower administrative levels.Further channel analysis confirms that the fiscal direct fund mechanism can promote the improvement of basic public service provision levels by strengthening supervision and enhancing fiscal transparency.

关 键 词：事权与支出责任改革 财政资金直达 地方财政 事权与财政责任 财政转移支付 中央财政 基本公共服务 

分 类 号：F831[经济管理—金融学]