城市财政健康评价——以浙江省为例

Measuring the Fiscal Health of Municipal Governments in Zhejiang Province

全球金融危机后许多城市政府出现财政困境,城市财政健康引起社会和学界的广泛关注。本研究从财力均衡的视角探讨城市财政健康,以浙江省为例,通过"收入-支出差额"法测度市、县政府的财政健康程度及其影响因素,并进一步分析转移支付在平衡地区间财力差异方面所起的作用。研究结果显示,浙江省市、县政府间存在显著的财政差异,这一差异既与辖区内税收资源禀赋有关,又与提供公共服务的成本有关。浙江省现行转移支付制度较大程度上平衡了市、县间的财力差异。未来我国专项转移支付制度改革可考虑两种路径:一是将部分专项转移支付转化为一般性转移支付;二是明确调整不同层级政府间财力和支出责任关系,将专项转移支付转化为其他财政支出,降低转移支付的比重。

Recent financial and economic crises in many countries have given rise to urban fiscal prob- lems that have become an increasing focus of attention in society. This paper intends to take Zhejiang province as an example and discuss the municipal fiscal health from the perspective of fiscal equalization. The research will measure the degree of muni nce factors of the fiscal health, cipal and fiscal health using ＂Need Capacity Gap＂ method and explore the influe- further analyze the effect of intergovernmental transfer payments in balan- cing fiscal disparities between municipalities. The results show that there are significant fiscal disparities between municipal governments, and the disparities are not only related to the tax resource endowments, but also related to the cost of providing public services. The transfer payments system of Zhejiang province reduces the fiscal disparities between municipal governments. The reform of special transfer payments in China could focus on two ways. One way is transforming some kind of special transfer payments into general transfer payments, the other way is changing special transfer payments into other fiscal expenditures and reducing the proportion of transfer payments by adjusting the relationship of fiscal revenues and expenditure responsibilities between different levels of governments.