摘要
文章在财政联邦主义基础上,将地方政府面临的内外约束纳入分析,构建了财政集权体制下的央地互动模型,以此解释基层“三保”保障困难的成因。分析指出,在财政集权体制下,地方政府既面临经济增长目标的强外在约束,又面临内在的政治与经济诉求,且前者是后者实现的基本前提。这造成地方政府偏好于将财政资源用于能够吸引流动性资源且快速产生显性绩效的领域,从而实现对财政资源的剩余索取权,由此导致基层“三保”支出未被置于优先顺序。同时,“财政联邦制”“晋升锦标赛”“税收弹性分成制”均难以独立解释当前地方财政配置和基层“三保”保障困境。经验证据表明,当前基层“三保”支出占比远不足50%,地方政府并未将其置于优先顺序。随着经济增长目标约束的增强,基层“三保”支出呈现下降趋势。为此,应将“三保”保障纳入地方政府绩效考核,并将其设定为专款专用资金,从而保障基层“三保”支出规模。
Based on fiscal federalism,this paper incorporates the internal and external constraints faced by local governments into its analysis and constructs an interaction model between the central and local governments under a fiscal centralization system,so as to explain the causes of difficulties in ensuring grassroots"Three Guarantees".The analysis points out that under the fiscal centralization system,local governments are subject to both strong external constraints from economic growth targets and internal political and economic demands,with the former serving as the basic prerequisite for the latter.This leads local governments to prefer allocating financial resources to areas that can attract mobile resources and quickly generate explicit performance,thereby gaining residual claims over financial resources.Consequently,expenditures on grassroots"Three Guarantees"are not given priority.Meanwhile,"fiscal federalism","promotion tournaments"and"elastic tax sharing system"cannot independently explain the current local financial allocation and the dilemma of ensuring grassroots"Three Guarantees".Empirical evidence shows that the proportion of current grassroots"Three Guarantees"expenditures is far below 50%,and local governments have not prioritized them.As constraints on economic growth targets intensify,grassroots"Three Guarantees"expenditures show a downward trend.To address this,ensuring"Three Guarantees"should be incorporated into the performance assessment of local governments and designated as earmarked funds,so as to guarantee the scale of grassroots"Three Guarantees"expenditures.
作者
仇童伟
高灿灿
乔之芊
张连刚
QIU Tong-wei;GAO Can-can;QIAO Zhi-qian;ZHANG Lian-gang(College of Economics and Management,Nanjing Agricultural University,Nanjing 210095,China;College of Economics and Management,Southwest Forestry University,Kunming 650233,China)
出处
《华南农业大学学报(社会科学版)》
北大核心
2025年第4期38-50,共13页
Journal of South China Agricultural University(Social Science Edition)
基金
国家自然科学基金青年项目(4240011419)。
作者简介
仇童伟(1991-),男,安徽滁州人,南京农业大学经济管理学院教授,主要研究方向为发展经济学。E-mail:15150561782@163.com;通讯作者:张连刚(1976-),男,河南唐河人,西南林业大学经济管理学院教授,主要研究方向为农林经济管理。E-mail:zhanglg@swfu.edu.cn。
