政府间财政收支责任安排与地方公共服务均等化:实证研究

Empirical Study on the Intergovernmental Assignments of Public Revenue and Expenditure Responsibility and Local Public Services Equalization

运用空间面板数据模型考察了改革开放以来我国政府间财政收支责任安排对地方公共服务发展和均等化的影响。研究表明,政府间财政收支责任安排的影响呈现出较为明显的非对称性:收入责任安排的影响并不显著,支出责任安排对交通基础设施和医疗卫生服务具有显著的正影响,对基础教育具有负影响但不显著;1994年分税制改革以来,收入和支出责任安排对交通基础设施的负影响和正影响均显著增强,支出责任安排对医疗卫生服务的正影响则显著弱化。相应的反事实分析表明,财政承包制改革不利于省份公共服务特别是交通基础设施服务的均等化,1994年分税制改革则促进了公共交通基础设施和医疗卫生服务的均等化,但不利于公共基础教育服务均等化。

The papaer studies the impacts of intergovernmental assignments of public revenue and expenditure responsibility on the local public services development and equalization since the reform and opening-up using the spatial panel data model.It shows the distinct asymmetry impacts of intergovernmental assignments of public revenue and expenditure responsibility： the impacts of assignments of public revenue responsibility is not obvious,while the assignments of public expenditure responsibility has significant positive influnce on the transportion infrastructure and medical and health services,but has inconspicuous influnce on the basic education.Since the reform of tax sharing in 1994,the influnces of assignments of public revenue and expenditure responsibility on transportion infrastructure have been increased significantly,while decreased much on medical and health services.The analysis of the opposite fact indicates that the reform of fiscal contracting system is detrimental to local public services equalization especially to transportion infrastructure services equalization;the reform of tax sharing in 1994 boosts the public transportion infrastructure,medical and health services equalization,but not conducive to public basic education equalization.