中国式财政分权与人均财政卫生支出关系研究

Study on Relationship between Chinese Fiscal Decentralization and Per Capita Fiscal Health Expenditure

财政收入分权反映地方政府的财权,支出分权则代表了地方政府的财政责任。在我国,财政支出分权远远大于财政收入分权,地方政府责任能力不匹配,目前尚没有研究关注二者对财政卫生支出的影响。中国1997-2012年省际面板数据表明:财政收入分权的增加会抑制当地人均政府卫生支出;而财政支出分权的增加则有利于政府卫生支出。所以有必要合理调整财政分权制度,安排与之匹配的政策,保证足够的卫生支出。

Fiscal income decentralization represent local government resources and fiscal expenditure decentralization show local government responsibility. There is a huge gap between the fiscal expenditure decentralization and the fiscal income decentralization in China. Local governments source are not match with their responsibilities. There has been relatively little empirical study analyzing the different effects of fiscal income decentralization and fiscal expenditure decentralization on government health expenditure by capita. Using Chinese provincial panel data from 1997 to 2012, this study shows that the increasing of fiscal income decentralization will reduce China＇s per capita government health expenditure, but the fiscal expenditure decentralization tends to increase government health expenditure. To assure government health investment, we must adjust fiscal decentralization system and arrange coordinate institutions.