【作者】 顾骏；

【导师】 耿强；

【作者基本信息】 南京大学 ， 西方经济学， 2015， 硕士

【摘要】 我国的财政分权有政治集权、经济分权的特征。在以经济建设为中心的指导下,各地的公共品支出结构出现了失衡,非经济性公共品供给一直处于相对较低的水平,且带有一定程度的波动性。本文试图探究财政分权对非经济性公共品供给的影响,考虑到政治因素在中国的重要性,本文将政治周期加入分析,考察“政府换届效应”。总体逻辑是:财政分权会影响非经济性公共品的供给,但需要相应的激励机制才能实现,我国当前以经济建设为中心的发展目标决定了地方政府发展经济的强烈意愿,而非经济性公共品对经济增长的促进作用不如经济性公共品明显,因此地方政府在公共支出上对非经济性公共品不够重视。除此之外,官员履新时为了树立形象、打开局面而上马大型建设项目,从而挤占非经济性公共品支出。这就是“政府换届效应”,政治周期导致非经济性公共品支出的波动。为了验证上述逻辑,本文利用1994年至2013年的省级面板数据进行实证分析,分析方法采用系统GMM,结果发现,从收入和支出两个角度衡量的财政分权以及政治周期都对非经济性公共品供给有显著的负作用,这也证实了本文的观点,即在以经济建设为中心的激励下,财政分权不利于非经济性公共品的供给,并通过构建两个政治周期变量验证了“换届效应”的确存在,而且在换届当年非常明显,在第二年效应就会明显减弱。基于此,本文提出了三点建议:合理划分财权和事权,平衡财政收支结构;转变政府职能,设计多元化考核体系;健全法律制度,规范预算管理,强化权力运行制约和监督体系。更多还原

【Abstract】 The fiscal decentralization in China has the characteristic of political centralization and economic decentralization.Government taking economic construction as the central task,there has been an imbalance in the structure of local public expenditure,and the expenditure of non-economic public goods has been at low level with a fluctuation.This paper tries to study the influence of fiscal decentralization on the supply of non-economic public goods,in consideration of the importance of political factors in China,this paper puts political cycle into analysis to study the "administration-shift effect".The overall logic is that fiscal decentralization has an impact on the supply of non-economic public goods,but the process needs corresponding incentive mechanism.The goal of development taking economic construction as the central task leads to local governments ’ strong willing to develop the economy.Due to non-economic public goods not stimulating economy as distinctly and directly as economic public goods,local governments don’t attach importance to non-economic public goods.In addition to this,some local officials usually start large projects to create a good impression and beginning on they take office,meanwhile occupying the expenditure of non-economic public goods,which is the "administration-shift effect".This is how political cycle results in the fluctuation of expenditure of non-economic public goods.To demonstrate the point of view above,this paper makes empirical analyses in method of SYS GMM using provincial panel data from 1994 to 2013.The findings indicate that the fiscal decentralization measured by revenue and expenditure,together with political cycle,can definitely decrease the supply of non-economic public goods,and by establishing two variables of political cycle,this paper finds that not only the "administration-shift effect" does exist,but also the effect is significant in the administration-shift year and weakens in the second year.On this basis,three recommendations are given.First,financial authority and governmental authority are supposed to be divided reasonably between central government and local governments to bring the structure of financial revenue and expenditure into balance.Second,government should transfer its functions and establishes a diversified appraisal system.Third,to perfect the legal system and norm the budget management to reinforce supervision system and the restriction to the authority of government.更多还原