财政分权、政府竞争与体育财政支出

Fiscal Decentralization、Government Competition and Fiscal Expenditure on Sports

“中国式”分权体制下的地方政府支出竞争行为是我国学界关注的热点问题之一,文章基于我国省际面板数据,探讨了财政分权制度背景下政府竞争对地方政府体育财政支出的影响。结果表明:财政分权对地方政府体育财政支出有一定的负向作用,政府竞争存在着使地方政府挤占体育财政支出的负向激励,且该负面影响在高分权度地区更大。而当财政分权与政府竞争结合在一起时,两者具有一定的相互替代作用,还存在经济发展、地方财力发展、人口增长、老龄化、城镇化过程中公共体育配套投入不足等问题。此外,研究还发现财政分权具有显著激励地方政府加大体育竞赛的财政支出占比的作用。

The competition behavior of local government expenditure under the“Chinese style”decentralization system is one of the hot issues in Chinese academic circles.Based on China's provincial panel data,this paper probes into the influence of government competition on local government's fiscal expenditure on sports under the background of fiscal decentralization system.The results show that the decentralization of fiscal expenditure has a certain negative effect on the local government's sports fiscal expenditure,and the government competition has a negative incentive for the local government to crowd out the sports fiscal expenditure,and the negative effect is greater in the high power areas.When fiscal decentralization and government competition are combined,they have a certain substitution effect.In addition,there are some problems such as insufficient investment in public sports in the process of economic development,local financial development,population growth,aging and urbanization.In addition,this study also found that fiscal decentralization has a significant incentive for local governments to increase the proportion of fiscal expenditure on sports competitions.