促进还是抑制:中国式财政分权对最低生活保障支出的影响研究被引量：11

Promoted or Inhibited? An Empirical Study of the Chinese Fiscal Decentralization on Minimum Living Security Expenditure

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摘要本文先从理论层面阐释中国式财政收支分权对低保支出的影响机理,然后建立固定效应的多元回归模型对2005-2015年我国31个省级面板数据进行分析,探讨中国式分权对低保支出的影响。研究发现:收入分权能够促进低保支出水平,支出分权对低保支出则具有抑制作用,且由分权带来的政府投资竞争会引发政府支出行为的改变,明显降低低保的支出力度。结合不同区域看,东部地区较高的收入与支出分权度并没有明显提升低保支出水平,中西部收入分权虽提高了低保支出水平,但较低的收入自主权在改善繁重的低保民生服务方面存在供给不足,同时支出分权也不同程度降低中西部地区的低保支出水平。就转移支付看,低保转移支付的区域结构不尽合理,尤其在东部地区低保转移支付对地方政府的低保支出产生了"挤出效应"。鉴于此,提出掌控正确的财政分权方向和力度,优化财政支出结构,完善低保财政转移支付制度等方面政策建议。 The paper firstly explains the influence mechanism of Chinese fiscal decentralization on minimum living Security expenditure from the theoretical point of view, then using the multiple regression model of fixed effects to analyze such influence by the provincial panel data for 31 provinces in 2005-2014. The results show that decentralization of fiscal revenue can promote the level of minimum living security expenditure but the decentralization of fiscal expenditure on minimum living security has an inhibitory effect. Especially the structural distortions of government investment that is triggered by the decentralization of fiscal has significantly reduced the amount of spending on minimum living security. From the influence of different regions, the higher decentralization of fiscal revenue and expenditure did not promote the level of minimum living security in the east while the decentralization of fiscal revenue increased the level of minimum living security in the central and western regions; the lower income autonomies inhibited the supply of minimum living security and the decentralization of Fiscal Expenditure decreased the level of minimum living security expenditure in the central and western regions. So the paper proposes that it must grasp the appropriate direction and the intensity of fiscal decentralization, optimize the structure of fiscal expenditure and perfect the system of transfer payment for minimum living security expenditure.

作者陈文美李春根 Chen Wenmei;Li Chungen(School of Public Administration,Guizhou University of Finance and Economic;School of Finance and Public Administration,Jiangxi University of Finance and Economics,Nanchang33001)

机构地区贵州财经大学公共管理学院江西财经大学财税与公共管理学院

出处《中国行政管理》 CSSCI 北大核心 2018年第11期94-101,共8页 Chinese Public Administration

基金国家社科基金研究阐释党的十九大精神重大招标项目"全面建成小康社会的进度监测与政策优化研究"(编号:18VSJ016) 2018年度贵州财经大学引进人才科研启动项目

关键词中国式财政分权财政收入分权财政支出分权低保支出 Chinese fiscal decentralization fiscal decentralization the minimum living security expenditure

分类号 D035 [政治法律—政治学]