纵向行政管理结构与地方政府财政支出规模

发布时间：2018-03-22 00:36

本文选题：市管县　切入点：省直管县　出处：《金融研究》2017年10期 　论文类型：期刊论文

【摘要】：科学合理的纵向行政管理结构与政府层级设计是转变政府职能、建设现代化政府的重要环节。市管县与省直管县是改革开放后我国纵向行政管理体制两次最重大的变革,政府权力在不同层级政府之间的分配与再分配深刻影响了地方政府财政收支与经济发展。本文利用地级市面板数据,实证分析了这两次极具对比性的改革对全市财政支出规模的影响。结果发现:省直管县改革显著提高了全市财政支出规模,而市管县改革对支出规模的影响在统计上并不显著,同一改革内部不同改革类型对财政支出规模的影响差异巨大。进一步分析也发现改革对市本级与市辖县财政支出行为产生了截然不同的效应,在缺乏有效约束的背景下,改革容易引起市县政府的策略性博弈行为,从而可能诱发扩张性的财政支出。
[Abstract]:Scientific and rational vertical administrative structure and government hierarchy design are important links in transforming government functions and building modern government. Municipal administration and provincial administration are the two most important changes in China's vertical administrative system after the reform and opening up. The distribution and redistribution of government power among different levels of government have a profound impact on local government revenue and expenditure and economic development. The effect of these two reforms on the scale of fiscal expenditure in the whole city is analyzed. The results show that the reform of provincial direct control county has significantly improved the scale of fiscal expenditure of the whole city, but the effect of the reform of city and county on the scale of expenditure is not statistically significant. The influence of different types of reform on the scale of fiscal expenditure is very different within the same reform. Further analysis shows that the reform has different effects on the fiscal expenditure behavior at the municipal level and the county under the jurisdiction of the city, and under the background of the lack of effective constraints, The reform is easy to cause the city and county government's strategic game behavior, thus may induce the expansionary financial expenditure.
【作者单位】：武汉大学;西南财经大学;
【基金】：自科基金“中国财政分配的居民收入分配效应测度及矫正机制研究” 社科重大基金“建构基于生态文明建设的公共财政体制研究”资助
【分类号】：D630;F812.45

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