中国式财政分权与地方政府支出预算执行偏差——基于纵向分权与横向竞争的视角

Chinese-Style Fiscal Decentralization and the Deviation in Implementation of Local Government Expenditure Budgets:From the Perspective of Vertical Decentralization and Horizontal Competition

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摘要 “中国式财政分权”下的两种典型现象——财政纵向失衡和横向政府竞争,是影响地方政府预算行为的深层次原因。本文在理论模型分析的基础上,利用省级和地级市层面的数据,分析了财政纵向失衡和横向政府竞争对地方政府支出预算执行偏差的影响及其作用机制。研究发现:一方面,财政纵向失衡和横向政府竞争会直接降低地方政府支出预算执行偏差,但这一现象背后可能隐藏着“突击花钱”的风险;另一方面,两者会通过影响预算编制的准确性间接加剧地方政府支出预算执行偏差。预算审计能够削弱财政纵向失衡对地方政府支出预算执行偏差的影响,但并未影响横向政府竞争的作用。进一步分析发现,财政纵向失衡和横向政府竞争会降低地方政府全年支出预算执行均衡性。与省级层面相比,财政纵向失衡和横向政府竞争在地级市层面的影响更大。 The two typical phenomena with the"Chinese-style fiscal decentralization",namely vertical fiscal imbalance and horizontal govermment competition,are the deep reasons that affect the budget behavior of local govermments.Based on the analysis of the theoretical model,this paper uses the budget and final accounts data of provincial and prefecture-level cities in China to analyze the influence of the unique fiscal decentralization mode on the deviation in implementation of local govermment expenditure budgets and its mechanism from the perspective of vertical fiscal imbalance and horizontal govermment competition.The results show that,on the one hand,the vertical fiscal imbalance and horizontal government competition directly reduce the deviation in implementation of local govemment expenditure budgets,but there may be a risk of"budget flush"behind this phenomenon.On the other hand,they can also indirectly exacerbate the deviation in implementation of local govermment expenditure budgets by affecting the accuracy of budgeting.Budget audit can weaken the effect of vertical fiscal imbalance on the deviation in implementation of local government expenditure budgets,but it does not affect the role of horizontal govemment competition.Further analysis shows that the vertical fiscal imbalance and horizontal govermment competition also reduce the balance of local govermment expenditure budget implementation throughout the year.Compared with those at the provincial level,the effects of vertical fiscal imbalance and horizontal govemment competition are greater at the prefecture-level cities.

作者马恩涛李鑫姜超 MA Entao;LI Xin;JIANG Chao

机构地区山东财经大学财政税务学院上海财经大学公共经济与管理学院

出处《中国农村经济》北大核心 2024年第1期149-174,共26页 Chinese Rural Economy

基金国家社会科学基金一般项目“我国财政风险和金融风险‘反馈循环’及其协同治理研究”(编号:21BJY003)的阶段性研究成果。

关键词中国式财政分权财政纵向失衡横向政府竞争支支出预算执行偏差 Chinese-style Fiscal Decentralization Vertical Fiscal Imbalance Horizontal Government Competition Expenditure Budget Implementation Deviation

分类号 F812.3 [经济管理—财政学]