摘要
合理划分政府间,特别是省级政府基本公共服务财政事权与支出责任是新时代深化财税体制改革的重要内容,也是实现基本公共服务均等化的前提保障。本文立足中间层政府财政"嵌入自主性"的新视角,以医疗救助为例,利用2011-2016年县区医疗救助财政面板数据,通过系统GMM等方法实证考察了省级财政支出责任增加及其均等化效应。结果发现,增加省级财政筹资比重,特别是强化省对下转移支付的均等化水平,能显著降低省内差异。因此,只有在全面强化省级支出责任的同时,建立中央—省两级财政转移支付协同机制,才能切实提升医疗救助的均等化水平,实现社会安全网的横向公平。
It is not only one of the main proposals of deepening the reform of the fiscal and taxation systems but also the fundamental preconditions for basic public services equalization that the financial authority and expenditure responsibility of public services should be divided reasonably among governments in new era.From the perspective of imbedded authority for intermediated government,taking the Medicaid service as an example,this article focuses on the performance of provincial expenditure responsibility and its equalized effects.The study indicates that enhancing funding share of provincial governments,especially strengthening their equalized-transfer to countries helps to level up intra-province inequality of Medicaid per capital expenditure.Consequently,it is necessary to emphasize the expenditure responsibility of provincial governments and establish the coordination mechanism of central-provincial transfer payment in order to promote the horizontal equity of social security nets.
出处
《中国行政管理》
CSSCI
北大核心
2020年第1期121-127,共7页
Chinese Public Administration
基金
科技部重点研发计划“主动健康与老龄化科技应对”(编号:2018YFC2000400).
关键词
基本公共服务均等化
中间层政府
省级财政
嵌入自主性
医疗救助
equalization of basic public services
intermediated government
provincial finance
imbedded authority
Medicaid
作者简介
白晨,中国人民大学劳动人事学院讲师,北京100872;通讯作者:顾昕,浙江大学公共管理学院教授,浙江大学民生保障与公共治理研究中心专职研究员,北京大学国家治理研究院高级研究员,浙江大学社会治理研究院首席专家,杭州310058
