财政分权与政府支出结构关系的实证分析

An empirical study on the relationship between fiscal decentralization and thestructure of government expenditure

以我国的省际面板数据为样本对政府支出结构与财政分权的关系进行实证检验。研究发现:(1)财政分权度每增加1个单位,生产性支出份额分别将增加0.099和0.137个单位。政府竞争与生产性支出份额的交互项符号为正,但不显著。(2)财政分权度每提高一个单位,消费性支出所占的份额会分别下降0.043和0.019个单位。财政分权与政府竞争没有通过交互效应影响消费性支出份额。(3)财政分权导致政府支出结构偏离合意水平。财政分权度每提高1个单位,政府支出结构多偏离0.155和0.204个单位。政府竞争和财政分权对政府支出结构偏离的边际效应大于0。

This paper utilizes China provincial -level data to investigate the relationship between fiscal decentralization and the structure of government expenditure. We find that：（ 1 ）If the degree of fiscal decentralization increases one unit,the productive government expenditure share increase0. 099and 0. 137 unit respectively. The coefficient of government compete is positive but not significant. （2） If the degree of fiscal decentralization increases one unit, the consumption government expenditure share decrease 0.043and 0. 019 unit respectively. The coefficient of interactive term between govermnent competence and fiscal decentralization is not signifi- cant. （3） Fiscal decentralization correlates with the bias of the structure of government expenditure positively. If the degree of fiscal decentralization increases one unit,the bias of the structure of government expenditure increase 0. 155 and 0. 024 unit respectively. The marginal effect of government competence and fiscal decentralization on the bias of the structure of government expenditure is positive.