中国财政体制垂直失衡:测度方法与特征分析

Vertical Imbalance of China’s Fiscal System: Measurement Methods and Characteristics Analysis

作为建立权责清晰、财力协调的央地财政关系的关键,财政体制垂直失衡问题备受关注。学者们基于不同理论视角对财政体制垂直失衡进行界定,目前尚未形成统一的定义,且简单照搬西方的测度方式亦不符合中国实际。本文在中国特有的中央和地方政府事权、支出责任和执行责任高度分离的背景下,对财政体制垂直失衡进行界定和测度,从多个维度分析了中国财政体制垂直失衡的特征。测度结果显示,1994—2015年,全国水平的VFI1在-0.9921—-0.5634之间波动,均值为-0.7411;VFI2的波动范围为0.0617—0.2084,均值为0.1367;VFI3的波动范围为0.0623—0.2101,均值为0.1399;分地区来看,东北和西部地区的VFI2、VFI3较高。研究结论表明,中国的财政体制垂直失衡呈现整体上升趋势,央地共担支出及本不应由地方政府承担的支出的增加是导致财政体制垂直失衡的主要原因,东北和西部地区的财政体制垂直失衡程度较深,应作为未来财政体制改革的重点。

As the key to establishing a central fiscal relationship with clear powers and responsibilities and coordinated financial resources, the vertical imbalance of the fiscal system has received much attention. Scholars have defined the vertical imbalance of the fiscal system based on different theoretical perspectives. At present, no unified definition has been formed, and the measurement method of simply copying the West is not in line with China＇s reality. This paper defines and measures the vertical imbalance of the fiscal system in the context of the unique separation of central and local government powers, expenditure responsibilities and enforcement responsibilities in China. It analyzes vertical imbalance of China＇s fiscal system from multiple di- mensions. The measurement results show that from 1994 to 2015, the national level of VFI1 fluctuated between-0.9921- 0.5634, the mean value was -0.7411.The fluctuation range of V.FI2 was 0.0617-0.2084, the average value was 0.1367.The fluctuation range of VFI3 was 0.0623-0.2101, the average value was 0.1399. In terms of regions, VFI2 and VFI3 in the northeast and western regions were higher. The conclusions of the study show that the vertical imbalance of China＇s fiscal system shows an over- all upward trend. The shared expenditures and the increase in expenditures that should not be borne by local governments are the main reasons for the vertical imbalance of the fiscal system. The vertical imbalance of financial system in the northeast and western regions is deep and this phenomenon should be the focus of future fiscal system reform.