摘要
财政分权后地方获得经济增长的受益权是调动地方财政努力积极性的重要手段,但收支分权不对称和政府间事责转移等问题的存在,使转移支付成为分权制度的重要补充。理性的政府官员在选择融资方式时既要考虑到其边际分成收益,也会考虑融资成本。运用1995—2009年省级面板数据对地方财政努力问题进行检验,发现地方争取预算外的努力略高于预算内财政努力。同时,现行转移支付制度缺乏对财政努力的激励设计,地方越来越依赖于中央的财政援助,弱化了地方的财政努力。
Local government get the benefit right from economic growth in fiscal decentralization system, which is a important means to motivate local fiscal effort. Transfer payment is a important supplement of fiscal decentralization, which is not asymmetric. We assume local government is rational, government official can estimate each financing cost and marginal revenue. This pa- per use 1995 - 2009 year provincial panel data to analysis fiscal effort of local government, we found that local was more pre- fer off - budget effort than budget effort. Transfer system is lack of incentive design to fiscal effort, with the ratio of transfer payment increasing, fiscal effort of local government has been gradually weakened.
出处
《贵州财经大学学报》
北大核心
2013年第4期17-24,共8页
Journal of Guizhou University of Finance and Economics
关键词
财政分权
财政努力
转移支付
地方融资
Fiscal Decentralization
Fiscal Effort
Transfer Payment
Local Finaning
