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中央一般转移支付与边疆省(区)公共服务供给

2017-08-17 13:11:41   中国青年网

国外关于研究我国中央转移支付影响地方公共支出偏好主要分为两类假说:一是资本流动假说。其代表性观点认为,地方政府对流动资本的竞争,推动地方政府偏好生产性投资,如基础设施建设;[7]二是“维护市场型联邦主义”假说,其主要观点是,地方政府为获取较高财政收入,偏好生产性投资而不是再分配收入资源,如公共服务等。[8]

(二)国内文献回顾:一般转移支付与公共服务供给

我国自1994年实行“分税制”改革以来,学界围绕财政资源再分配的公平与效率、财政支出结构、政府竞争议题开展了较多研究。在财政政策公平性层面,中国1990—2005年中央财政转移支付虽然促进了省际公共医疗卫生服务均等化,但对公共基础教育服务无显著影响。[9]在转移支付效率层面,我国财政转移支付资金由于分配不规范、监督不到位、操作不透明,导致中央转移支付促进地方公共服务产出效率低。[10]在财政支出结构层面,“中央转移支付会增强政府‘重生产、轻民生’的传统治理模式,延缓基本公共服务均等化”。[11]一些研究表明,我国中央转移支付并没有增进地方公共服务支出或投资社会福利事业的规模效率。[12]在竞争激励层面,有学者提出,地方政府热衷于“政治锦标赛”,倾向于投资周期短、见效快、收益高的生产性项目,以谋取职位晋升和经济收益,而不愿增加社会民生支出。[13]

因此,国内实证研究中央一般转移支付与地方公共服务支出的关系主要集中在两个方面。一是转移支付对地方政府财政行为的影响;二是转移支付促进公共服务支出的制度效率。但在已有文献中,尚缺乏专门分析中央一般转移支付对边疆省(区)公共服务供给规模政策效果的研究。

二、理论假设:一般转移支付影响公共服务供给何以可能

虽然经过了二十多年的转移支付发展实践,但我国中央转移支付促进公共服务均等化效果并不理想,并未显著改善地方“重生产,轻民生”的支出结构。而中央一般转移支付制度是我国分权财政体制的重要构成,是边疆多数省区财政收入的最重要来源。例如除辽宁(30.00%)和内蒙古(43.51%)外,2014年其他边疆7省区中央补助收入占本年财政收入总计的比例均高于50%。无论是市场联邦主义、资本流动假说,还是政治锦标赛、“粘蝇纸效应”等理论模型,都认为上级政府转移支付与地方政府公共服务支出偏好有显著关系。尤其是对财力比较薄弱的西部地区,中央一般转移支付对边疆公共服务供给规模有直接影响。提出研究假设:

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