转移支付纵向分配结构的财力均等化效应研究:基于省内县际差异的视角

The Equalization Effect of Vertical Distribution Structure of Transfer Payment:from the Perspective of Inter-county Disparities in Province

完善省以下财政管理体制,建立促进基本公共服务均等化的公共财政体系是实现财政治理现代化的要求之一。然而我国大多数基本公共服务的支出责任都由县级政府承担,所以要实现公共服务均等化,最重要的就是缩小县际财力差距,其实现路径就是通过财政转移支付。本文在利用1994—2009年的县级财政数据构建的省内县际财力均等化指标的基础上,通过省级面板数据分析研究了各省转移支付的纵向分配结构对省内县际财力均等化的影响。主要结论如下:第一,省内转移支付分配结构中,县级所占比例越大,省内财力均等化效果越好;第二,省内支出分权程度越高,省内财力均等化效果越好;第三,由于"省直管县"改革从资金分配和信息渠道两个方面促进了县级政府转移支付资金的获得,在控制省直管县后,这一结论仍然成立。因此,本文建议通过改善省以下转移支付纵向分配结构和加快省直管县改革促进基本公共服务均等化。

Modernizing the national financial governance system need to improve the financial management system below the provincial level and set up the public finance system to promote the equalization of basic public services. However,most expenditure responsibilities of basic public services were borne by county governments in China. In order to achieve public services equalization,the most important thing is to narrow the financial gap between counties through financial transfers. In this paper,we built financial equalization index of 31 provinces using county fiscal data from 1995 to 2009,and then analysis how the vertical distribution structure of fiscal transfer effect financial equalization using provincial panel data. The results are shown as following： Firstly, the larger proportion of transfer payments the county got, the stronger effect of fiscal equalization in province the transfer payment got. Secondly,expenditure decentralization affected fiscal equalization effect of transfer payment. Thirdly,counties directly controlled by province-level governments could obtain more transfer payments since funds＇ allocation focusing on county and information channels is better built. After controlling variable of this reform,the conclusion still holds. Therefore,in order to improve the public service equalization,vertical distribution structure of transfer payment should be improved and reform of counties directly controlled by province-level governments should be accelerated.