摘要
增进民生福祉是发展的根本目的,提供基本公共服务是政府改善民生的职责所在。本文基于2007—2018年我国31个省份的面板数据,运用系统GMM方法,从收入支出两个角度探讨财政分权、政府竞争对我国地方基本公共服务供给的影响。实证结果显示:不论是收入角度还是支出角度,财政分权不利于地方基本公共服务供给;政府竞争没有促进地方政府的基本公共服务供给,但对社会保障供给具有促进作用;转移支付没有增加地方政府基本公共服务供给。基于以上结论,本文认为需要从调整官员绩效考核目标,优化地方政府竞争机制、改革财政体制、建立公共服务供给的民众参与机制及加强转移支付资金监管等几个方面加以改善。
Improving livelihood and well-being is the fundamental purpose of development,and providing basic public services is the responsibility of the government to do so.Based on the panel data of 31 provinces in China from 2007 to 2018,the impact of fiscal decentralization and government competition on local basic public service supply is discussed in this paper from the perspectives of revenue and expenditure via the systematic GMM method.The empirical results show that:(1)Fiscal decentralization is not conducive to local basic public service supply,whether from the perspective of income or expenditure;(2)Government competition promotes the social security supply rather than the basic public service supply of local governments;(3)Transfer payment does not increase the basic public service supply of local governments.Based on the above conclusions,it is argued that it is necessary to adjust the performance appraisal objectives of officials,optimize the competition mechanism of local governments,reform the financial system,establish the popular participation mechanism of public service supply,and strengthen the supervision of transfer payment funds.
作者
包健
尉喆雅
BAO Jian;WEI Zhe-ya(School of Public Finance and Taxation, Capital University of Economics and Business, Beijing 100070, China)
出处
《财经理论研究》
2020年第6期28-36,共9页
Journal of Finance and Economics Theory
基金
首都经济贸易大学横向课题(20190134)。
关键词
财政分权
政府竞争
基本公共服务供给
转移支付
fiscal decentralization
government competition
basic public service supply
transfer payment
作者简介
包健(1970-),女(蒙古族),内蒙古呼和浩特人,首都经济贸易大学财政税务学院副教授,经济学博士,从事财税理论与政策研究。
