区域平衡发展:行政边界与县级财政支出  

Balanced Regional Development:Administrative Boundaries and County-Level Fiscal Expenditure

作　　者：杨琳 张楠[2] 杨沁绫 YANG Lin;ZHANG Nan;YANG Qin-ling(School of Econom ics and Management,Chengdu Normal University,Chengdu 611130,China;School of Finance and Taxation,Southwestern University of Finance and Economics,Chengdu 611130,China)

机构地区：[1]成都师范学院经济与管理学院,四川成都611130 [2]西南财经大学财政税务学院,四川成都611130

出　　处：《税务与经济》2025年第1期79-88,共10页Taxation and Economy

基　　金：国家自然科学基金青年项目(72103166);教育部人文社会科学研究一般项目(21YJC790161)。

摘　　要：将1997年重庆直辖视作边界划分改革的外生冲击,利用双重差分法识别省际边界对财政支出的影响,评估县级政府财政支出的边界效应,研究发现:第一,相比其他非边界地区,四川省部分县域由省内部地区转变为川渝边界地区后,财政支出明显减少。第二,不同类型的县级政府财政支出受到省际边界的影响存在差异,经济服务支出减少更加明显。第三,财政支出的边界效应来自行政边界对经济发展水平、财政收入和转移支付的负向作用。建议加强省际边界地区的财力保障,创建省际区域利益共享机制,推动构建区域经济高质量协同发展格局。Taking Chongqing Municipality in 1997 as an exogenous shock of the boundary demarcation reform,the double difference method is used to identify the impact of inter-provincial boundaries on fiscal expenditure,and the boundary effect of county-level government fiscal expenditure is evaluated.The results show that:first,compared with other non-border regions,some counties in Sichuan Province have significantly reduced fiscal expenditure after they were transformed from internal areas of the province to Sichuan-Chongqing border areas.Second,there are differences in the impact of inter-provincial boundaries on fiscal expenditure of different types of county-level gov-ernments,and the reduction in economic service expenditure is more obvious.Third,the boundary effect of fiscal expenditure comes from the negative effect of administrative boundaries on economic development level,fiscal reve-nue and transfer payments.The research conclusions are of great significance for strengthening the financial support of inter-provincial border areas,creating an inter-provincial regional interest sharing mechanism,and promoting the construction of a high-quality coordinated development pattern of regional economy.

关 键 词：县级财政支出 边界效应 省际边界地区 

分 类 号：F810.45[经济管理—财政学]