地方政府财政支出的结构偏异——基于跨界公共事务的视角

THE BIAS OF LOCAL GOVERNMENTS’EXPENDITURE STRUCTURE——From the Perspective of Cross-border Public Affairs

本文通过理论分析发现,我国地方政府不仅存在生产性支出偏好,还会在外部性和信息不对称等因素影响下,改变其对跨界公共事务的资金投入。在“量入为出”预算编制原则下,本文利用2010—2019年我国31个省级政府面板数据,实证分析了地方政府一般公共预算收入对跨地区民生性支出、跨地区生产性支出、地区民生性支出和地区生产性支出四类财政支出的影响。结果表明:在全国层面上,跨地区生产性支出受财政收入的影响最大,地区民生性支出次之。比较三类地区的结果发现,区域内政府竞争强度越高,地方政府对外部性的重视程度越强,因而当地用于跨界公共事务的资金会越少。从不同类型财政收入对财政支出的影响结果来看,只有间接税收入可以同时对三类地区财政支出产生显著影响。最后根据研究结论,本文提出了相应的政策建议。

This paper theoretically analyzes that the local governments in China not only have the bias of productive expenditure,but also have a preference in the expenditure of cross-border and local public goods investment because of externality and information asymmetry.Under the budget principle of“living within its means”,this paper uses the panel data of 31 provincial governments in China from 2010 to 2019 to empirically analyze the impact of the growth of local government general public budget revenue on the growth of four types of fiscal expenditure scale,namely,cross-border expenditure on people’s livelihood,cross-border productive expenditure,regional expenditure on people’s livelihood and regional productive expenditure.The results show that at the national level,the increase of the growth rate of general public budget revenue can make the cross-border productive expenditure increase the most.Besides,the more competitive the government is,the more attention the local government attaches to externality,so the more funds the local government will spend on regional government affairs.From the results of different types of fiscal revenue on fiscal expenditure behavior,only indirect tax revenue can have a significant impact on fiscal expenditure of the three types of regions at the same time.In order to improve the quality of public services,this paper puts forward corresponding policy suggestions according to the research conclusions.