城市财政健康评价——以浙江省为例

发布时间：2018-04-01 20:06

本文选题：财政健康　切入点：财政支出需求　出处：《中央财经大学学报》2017年06期

【摘要】：全球金融危机后许多城市政府出现财政困境,城市财政健康引起社会和学界的广泛关注。本研究从财力均衡的视角探讨城市财政健康,以浙江省为例,通过"收入-支出差额"法测度市、县政府的财政健康程度及其影响因素,并进一步分析转移支付在平衡地区间财力差异方面所起的作用。研究结果显示,浙江省市、县政府间存在显著的财政差异,这一差异既与辖区内税收资源禀赋有关,又与提供公共服务的成本有关。浙江省现行转移支付制度较大程度上平衡了市、县间的财力差异。未来我国专项转移支付制度改革可考虑两种路径:一是将部分专项转移支付转化为一般性转移支付;二是明确调整不同层级政府间财力和支出责任关系,将专项转移支付转化为其他财政支出,降低转移支付的比重。
[Abstract]:After the global financial crisis, many city governments have financial difficulties.This study discusses the financial health of the city from the perspective of financial balance. Taking Zhejiang Province as an example, the degree of financial health of the county government and its influencing factors are measured by the method of "Income-Expenditure difference".And further analysis of the role of transfer payment in balancing regional financial differences.The results show that there is a significant financial difference between the city and county governments in Zhejiang Province, which is related to both the endowment of tax resources and the cost of providing public services.The current transfer payment system in Zhejiang Province balances the financial differences between cities and counties to a large extent.Turn special transfer payment into other financial expenditure and reduce the proportion of transfer payment.
【作者单位】：首都经济贸易大学城市经济与公共管理学院;北京大学-林肯研究院城市发展与土地政策研究中心;美国林肯土地政策研究院;
【基金】：首都经济贸易大学2017年度科研基金项目国家社科基金重大项目“推进城镇化的重点难点问题研究”(项目编号:14ZDA026)
【分类号】：F812.7

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