财政分权与中国经济高质量发展关系——基于地区发展与民生指数视角

The Relationship Between Fiscal Decentralization and China’s High-Quality Economic Development——From the Perspective of Development and Life Index

本文以财政分权改革为契机,选取2000—2017年中国省级面板数据,将地区发展与民生指数作为经济高质量发展的一个重要指标,运用系统GMM估计方法实证考察了财政分权对中国经济高质量发展的作用。研究发现:财政分权显著抑制了经济高质量发展,二者之间呈现一定倒'U'形关系,但会因地区差异而表现出不同效果。为推动经济高质量发展,应着重优化地方政府政绩考核机制,有效约束地方政府扩张性支出行为以及建立良好的财政制度体系是经济高质量发展阶段财政分权改革的重要举措。

Taking Chinese fiscal decentralization reform as a turning point,the paper examines the impact of fiscal decentralization on the high-quality development based on the provincial development and life index of China from 2000 to 2017.The results are as follows:the fiscal decentralization has a negative effect on promoting highquality development,and there is an inverted U-shaped relationship between them,but the fiscal decentralization have obvious regional differences in the impact on high-quality development.Therefore,an important enlightenment is drawn that changing government performance appraisal mechanism,impelling the over-impulse of local fiscal expenditure,as well as establishing a good fiscal institutional environment can effectively promote high-quality economic development.