农村税费改革对中国基层政府职能行使的影响——对湖南省H市乡镇财政的实证研究

The Effects of Rural Tax-and-Fees Reforms on Functions of the Township Governments——Positive Analysis Based on H City in Hunan Province

本文以湖南省H市43个乡镇2000—2006年间的调查数据为基础,运用面板数据模型等计量方法考察了农村税费改革对乡镇财政支出规模和结构进而对中国乡镇政府职能行使的影响。研究结果表明,农村税费改革对乡镇政府的财政职能有着显著影响,其中对总支出、行政支出和计划生育支出产生显著的负面影响,对农业支出产生显著的正面影响。上级转移支付力度加大和工农业总产值的增加促进了乡镇政府总支出水平的提高,但由于大部分支出被行政管理支出所占用,这使得乡镇政府对其他公共服务供应不足。另外,债务沉重也是乡镇财政运行困难的主要原因之一。

This paper analyzes the effect of rural tax-and-fees reforms on the functions of township governments by using panel data model based on investigative data of 43 township in H city,Hunan province from 2000 to 2006.The positive analysis suggests that rural tax-and-fees reforms have significant negative effects on functions of the township governments in particular the total government expenditure and administration expenditure.We also find that transfer payment from higher levels are mainly used for administration expenditure by local government therefore other public goods are poor,and large debt burden is another important reason for fiscal difficult of the township governments.