摘要
文章以云南106个县为例,对地方财政分权如何影响县域经济增长及其传导机制进行实证考察。研究发现:地方财政分权与县域经济增长呈现出显著的倒"U"形关系,地方财政分权主要通过影响财政支出行为进而影响县域经济增长;以上级补助为主的财政支出分权对经济增长存在负向影响,以上解支出为主的财政收入分权对经济增长存在正向影响,这种影响作用主要取决于经济环境所决定的财政支出行为。进一步挖掘发现,地方财政分权影响县域经济增长传导过程中的财政支出行为存在明显的经济行为依赖和地区特征依赖,其中:前者表现为投资和消费增加以及城镇化推进,有助于激励地方政府改变财政支出行为,提升财政分权对县域经济增长的财政努力;后者表现为越是重点发展或富裕地区,越有利于财政分权促进县域经济增长作用的改善,但针对民族、边境等特殊地区却不然。最后,文章提出了强化地方财政分权对县域经济增长引导和激励作用的相关政策建议。
Based on 106 counties in Yunnan province, this paper makes an empirical analysis of the effect of local fiscal decentraliztion on county economic growth and its transmission mechanism. It shows that there is an inverted U-shaped relationship between local fiscal decentralization and county economic growth. Mainly through affecting the behavior of fiscal expenditures, local fiscal decentralization affects the county economic growth. The fiscal expenditure decentralization relying on subsidies from governments at higher level has the negative effect on economic growth, and the fiscal revenue decentralization relying on spending from governments at higher level has the positive effect on eco- nomic growth, mainly depending on fiscal spending behavior determined by economic environment. Furthermore, it arrives at the conclusions as follows that the effect of local fiscal decentralization on fiscal spending behavior in the transmission process of county economic growth significantly depends on economic behavior and regional characteristics. The former is expressed by the increase in investment and consumption and the advancement of urbanization, and is beneficial to incentives for changing fiscal spending behavior and the rise in the fiscal effort to improve county economic growth by fiscal decentralization; the latter is expressed by the phenomenon that key development or rich areas are more conducive to the improvement of the advancement role of fiscal decentralization in county economic growth, but specific areas like ethnic or border areas are not the case. Finally, this paper provides related policy suggestions about strengthening the guidance and incentive role of local fiscal decentralization in county economic growth.
出处
《财经研究》
CSSCI
北大核心
2014年第9期4-15,37,共13页
Journal of Finance and Economics
基金
国家自然科学基金项目(71173179)
教育部人文社会科学研究青年基金项目(11YJC790136)
云南省教育厅科学研究基金重点项目(2011Z073)
关键词
地方财政分权
县域经济增长
财政努力
传导机制
local fiscal decentralization
county economic growth
fiscal effort
transmission mechanism
