财政分权、地方政府行为与区域高质量发展  

Fiscal Decentralization,Local Government Behavior and Regional High-Quality Development

作　　者：赵永平 廖惠琴 林鑫 ZHAO Yongping;LIAO Huiqin;LIN Xin(School of Economics,Lanzhou University of Finance and Economics,Lanzhou 730020,Gansu,China;School of Finance and Taxation,Lanzhou University of Finance and Economics,Lanzhou 730020,Gansu,China)

机构地区：[1]兰州财经大学经济学院,甘肃兰州730020 [2]兰州财经大学财政与税务学院,甘肃兰州730020

出　　处：《财经理论研究》2025年第1期59-70,共12页Journal of Finance and Economics Theory

基　　金：甘肃省软科学项目(23JRZA429);甘肃省青年博士基金项目(2022QB-116)。

摘　　要：利用我国31个省份2012-2021年的面板数据,理论与实证分析财政分权、地方政府行为与区域高质量发展之间的内在作用机理。研究发现:财政分权对区域高质量发展具有显著的正向促进作用,且存在明显的区域异质性,中部地区的财政分权较东部地区的促进作用更为明显,西部地区的财政分权则存在抑制作用;财政分权通过影响地方政府经济性支出行为、社会性支出行为进而影响区域高质量发展;随着市场规模达到一定门槛水平,财政分权、经济性支出以及社会性支出对区域高质量发展均存在基于市场规模的门槛效应,且呈现出先抑制后促进的非线性作用。This study examines the relationships between fiscal decentralization,local government behavior,and regional high-quality development using panel data from 31 Chinese provinces over the period 2012-2021.The research combines theoretical framework analysis with empirical investigation to reveal the underlying mechanisms among these factors.The research reveals that fiscal decentralization has a significant positive effect on promoting regional high-quality development,with notable regional heterogeneity:the promotion effect is more pronounced in central regions compared to eastern regions,while fiscal decentralization in western regions exhibits a suppressive effect.Fiscal decentralization influences regional high-quality development by affecting local governments′economic expenditure behavior and social expenditure behavior.The study reveals a threshold effect contingent on market size:once markets reach a critical scale,fiscal decentralization and government expenditures(both economic and social)demonstrate a nonlinear relationship with regional high-quality development.This relationship initially shows a suppressive effect before transitioning to a promotional impact.

关 键 词：财政分权 经济性支出 社会性支出 区域高质量发展 

分 类 号：F124[经济管理—世界经济] F812