财政分权、转移支付和地方福利性财政支出效率

发布时间：2018-11-29 10:56

【摘要】：基于"供给侧"改革要求供给体系的高效率,而中国地方福利性财政支出效率有待提高的现实背景,本文首先从理论层面阐述财政分权、转移支付和地方财政支出之间的关系;然后用教育和医疗卫生两方面支出效率代表中国地方福利性财政支出效率,运用非参数数据包络分析方法计算出福利性支出效率并利用Malmquist生产率指数全面测度其全要素生产率;最后在受限因变量的Tobit模型下运用2002-2013年31个省份面板数据重点考察财政分权和转移支付对地方福利性财政支出效率的影响。本文证实了随着财政分权的加强,地方福利性财政支出效率是下降的,而转移支付则与其显著正相关。提出对于事权与支出责任不相适应的财政体制改革,在考虑财政分权层面给予地方与支出责任相匹配的自由财力的同时应该更加侧重于加强中央的事权、支出责任和完善现有转移支付制度。
[Abstract]:Based on the realistic background that the "supply-side" reform requires the high efficiency of the supply system, and the efficiency of China's local welfare fiscal expenditure needs to be improved, this paper first expounds the relationship between fiscal decentralization, transfer payment and local fiscal expenditure from the theoretical level; Then the expenditure efficiency of local welfare in China is represented by the expenditure efficiency of education and medical care. The efficiency of welfare expenditure is calculated by non-parametric data envelopment analysis and its total factor productivity is measured by Malmquist productivity index. Finally, the effect of fiscal decentralization and transfer payment on the efficiency of local welfare fiscal expenditure is investigated by using 31 provincial panel data from 2002 to 2013 under the Tobit model of restricted dependent variables. This paper proves that with the strengthening of fiscal decentralization, the efficiency of local welfare fiscal expenditure is decreasing, and the transfer payment is positively related to it. In view of the reform of the fiscal system which does not match the administrative power and the expenditure responsibility, it is proposed that the local government should pay more attention to the strengthening of the central authority while considering the fiscal decentralization level to give the local government the free financial resources to match the expenditure responsibility. Spending responsibility and improving the existing transfer payment system.
【作者单位】：安徽财经大学财政与公共管理学院;中国社会科学院财经战略研究院;安徽财经大学;
【基金】：国家社科基金项目“构建地方税体系研究”(13CJY108)阶段性研究成果安徽财经大学研究生科研创新基金项目(项目编号:ACYC2016004)支持
【分类号】：F812.2;F812.45

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