财政支出分权、民生性财政支出与财政收入质量

Decentralization of Fiscal Expenditure,Livelihood Related Fiscal Expenditure,and Quality of Fiscal Revenue

构建财政收入质量综合指标,运用熵值法计算财政收入质量指数,并实证检验了财政支出分权、民生性财政支出与财政收入质量之间的影响关系。结果表明:我国财政收入质量总体处于不断上升趋势。财政支出分权与民生性财政支出通过财政收入数量、收入结构与可持续性途径对财政收入质量产生显著的正向影响,且财政支出分权与民生性财政支出展现了一定的互动关系。分区域来看,东部地区财政支出分权与民生性财政支出均能显著地促进财政收入质量的提升。分支出项目来看,民生性财政支出中的科技、教育与文化支出对财政收入质量的影响作用最为明显。进一步研究发现,地方官员在晋升压力下作出的财政支出决策削弱了财政支出分权与民生性财政支出对财政收入质量的促进作用。因此,应秉承高质量发展理念,通过调整财权-事权关系,建立起合理的财权-事权相匹配的财政运行机制;树立“以人为本”的财税思想,加大民生性财政支出;优化地方官员考核机制,扭转地方官员短视行为,促进财政收入质量的提升。

This paper constructs a comprehensive indicator of fiscal revenue quality,calculates the fiscal revenue quality index with the entropy evaluation method,andempirically examines the relation-ship between fiscal expenditure decentralization,livelihood fiscal expenditure,and fiscal revenue quali-ty.The results indicate that the overall quality of China's fiscal revenue is on a continuous upward trend.The decentralization of fiscal expenditure and livelihood related fiscal expenditure have a signif-icant positive impact on the quality of fiscal revenue through the quantity,structure,and sustainability of fiscal revenue;and there is a certain interactive relationship between fiscal expenditure decentraliza-tion and livelihood related fiscal expenditure.From a regional perspective,the decentralization of fis-cal expenditures and livelihood related fiscal expenditures in the eastern region can significantly pro-mote the improvement of fiscal revenue quality.From the perspective of branching out projects,the impact of technology,education,and cultural expenditures on the quality of fiscal revenue is the most significant among the livelihood related fiscal expenditures.According to the results of further re-search,it is found that the fiscal expenditure decisions made by local officials under the promotion pressure would weaken the promoting effect of fiscal expenditure decentralization and livelihood fiscal expenditure on the quality of fiscal revenue.Therefore,we should adhere to the concept of high-qual-ity development and establish a reasonable financial operation mechanism that matches the financial and administrative rights by adjusting the relationship between financial and administrative rights;es-tablish a"people-oriented"financial and tax ideology,and increase public expenditure for people's livelihoods;optimize the assessment mechanism for local officials,reverse their short-sighted behaviors,so as to promote the improvement of the quality of fiscal revenue.