中国县级地区财力差距及其影响因素研究

Inequality of Fiscal Capacity and Its Determinants at County Level in China

县级地区的财政状况直接影响民众享受的公共服务水平和经济福利,让公共财政的阳光照耀农村的关键环节也是县级政府。在利用1993-2005年中国县级地区的财政数据基础上,对县级地区本级财政收入差距及其影响因素进行了分析,发现中国县级地区财力差距十分悬殊,财力不均等存在上升趋势;同时,财力不均等呈现很高的持久性,且这种持久性还呈不断上升的趋势。此外,地区间的人口规模、经济发展水平、产业结构、城市化、地理条件及地区特有的政策、制度等因素对地方自有财力存在显著影响,其中经济发展水平、产业结构和省际差异是引起县级地区财力差距的主要因素。因此,为了使县级地区的公共支出达到起码的均衡,最主要的手段只能依靠上级财政、特别是中央财政的转移支付。财政转移支付应该发挥更大的均等化效应。

The financial position at the county level has a direct effect on people’s enjoyment of public services and economic welfare,and the county-level government is also the key to make public finances.This paper studies the gaps of the fiscal capacity and its determinants.The results indicate that there are huge fiscal disparities among regions,and the gaps take on lasting upward trend.The persistence of fiscal disparities is very high,and also takes on upward trend.Further decomposition analysis reveals that population,economic development,industrial structure,urbanization,geographic condition,and regional institutional and policy factors play a significant role;and economic development,industrial structure,and provincial traits have more contribution to fiscal disparities at county level.Therefore,the most important means is to rely on a higher level of finance,in particular the central government transfer payments to make county-level areas of public spending achieve a minimum balance.Financial transfer payment,therefore,should play a greater equalization effects.