地方财政自主率、社会性支出与城乡收入差距——基于1995～2014年省级面板数据的经验分析

Fiscal System,Public Expenditures and Urban-Rural Income Disparity: An Analysis of the 1995～2010Provincial Panel Data

文章基于1995~2014年省级面板数据,考察了中国特有财政体制,通过影响社会性支出总量、效率和结构进而对城乡收入差距产生的影响。现有财政体制的突出特征是"收入集权、支出分权",表现为地方财政自主率下降,这一方面意味着单位社会性支出资金的使用效率下降,另一方面意味着中央政府转移支付(特别是对应性转移支付)规模扩大,中央政府掌控地方政府社会性支出总量和结构的能力增强。前者延缓了缩小城乡收入差距的进程,后者加速了城乡收入差距的缩小。换句话说,当前社会性支出总量、结构和效率对城乡收入差距的影响,并未产生合力。进一步完善现有的转移支付制度,加大财政支出绩效评价的第三方考核力度,有助于进一步缩小城乡收入差距。

Based on the 1995 -2014 provincial panel data, the article analyzes how China＇s unique fiscal system affects public expenditures and their structure and efficiency as well as urban - rural income disparity. China＇s special financial mechanism characterized by revenue centralization and expenditure decentralization has two effects. The first is decreasing local financial autonomy and reducing the efficiency of government resources. The second is increasing transfer payments, especially corresponding transfer payments and public expenditures. The first deteriorates urban - rural income disparity and the second narrows the gap between urban and rural income. Improving the existing transfer payment system and increasing third - party expenditure performance evaluation can improve equity.