财政“省直管县”能够约束基层公职人员在职消费吗

发布时间：2018-11-07 17:15

【摘要】：地方政府公职人员在职消费过快增长一直是困扰政府治理的一个难题,而政府治理结构改革是解决这一问题的有效途径。作为一项重要的政府治理结构改革,财政"省直管县"改革会改变县级政府的激励和约束:一方面,财政"省直管县"改革后县级政府收入分成的提高会加强县级政府之间的财政竞争;另一方面,在财政关系上减少一级政府会影响上级政府对县级政府的财政监督和管理。这种激励和约束的改变能否有效抑制基层公职人员的在职消费需要进一步实证检验。本文使用中国县级财政经济统计数据对财政"省直管县"改革与基层公职人员在职消费之间的关系进行实证研究。研究发现:财政"省直管县"改革使得县域人均行政管理费显著降低了约5%,使行政管理费支出占总财政支出的比重显著降低了约0.583%。
[Abstract]:It has been a difficult problem for the local government to increase the consumption of public servants too fast, and the reform of the government governance structure is an effective way to solve this problem. As an important reform of the governance structure of the government, the fiscal reform of "managing the counties directly by the province" will change the incentives and constraints of the county-level governments: on the one hand, After the reform of "managing the county directly by the province", the increase of the revenue share of the county government will strengthen the financial competition among the county-level governments. On the other hand, reducing the level of government will influence the supervision and management of the county government. Whether the change of incentive and restraint can effectively restrain the consumption of grassroots public officials needs further empirical test. This paper makes an empirical study on the relationship between the reform of finance "directly in charge of the county" and the consumption of public servants at the grass-roots level by using the statistics of finance and economy at the county level in China. It is found that the reform of "managing the county directly by the province" has significantly reduced the administrative management fee per capita by about 5 percent, and the proportion of the administrative management fee expenditure to the total financial expenditure has decreased by about 0.583 percent.
【作者单位】：中国人民大学财政金融学院、中国财政金融政策研究中心;中国人民大学财政金融学院;
【分类号】：D630.3;F812.2

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