【作者】 张媛媛；

【导师】 高跃光；

【作者基本信息】 西南财经大学 ， 财政学， 2024， 硕士

【摘要】 改革开放以来,我国经济持续快速发展,财政实力显著增强,行政和财政管理体制也在不断演进,市管县体制逐渐成为主导模式。然而,由于市县职责和权限划分不够清晰等因素,随着我国城市化进程的不断加速,市县矛盾日益显现。为了进一步理顺市县关系,缓解基层财政困境,增强县级政府的财政实力和自主权,激发地方发展活力,在政治、经济和其他多个领域的共同推动下,我国自2003年开始试点并逐步推行实施了“省直管县”财政体制,从而实现了政府组织结构的“扁平化”改革。本文在文献评述的基础上,基于财政支出中政府补助视角,利用1998-2013年的中国工业企业数据库与省、市、县三级财政经济统计数据,实证检验了“省直管县”财政体制改革对企业获得的财政补贴的影响效应。研究得出以下结论:第一,在排除了企业和县域特征等潜在影响因素后,实施财政“省直管县”改革显著提升了县域工业企业获得的财政补贴,平均增加约为0.0021。进一步从动态视角分析,尽管改革后第三年的效应系数减少,显著性减弱,但从政策第四年开始,改革效应系数与显著性水平均有所回升,并且改革的影响具有持久性。第二,“省直管县”改革对企业财政补贴的提高是多方位的,不仅包括企业获得财政补贴的程度,也包括企业获得政府补贴的概率。改革后,县域工业企业获得补贴的概率提高了约0.0794。第三,“省直管县”政策对企业财政补贴的影响在不同地区和不同类型的企业之间存在异质性。具体来说,该政策在东中部地区、大规模企业、国有企业、财力较强的省份、非省会城市以及经济发展水平较高的县份中,能够显著地增加企业的财政补贴。然而,在西部地区、小规模企业、非国有企业、财力较弱的省份以及省会城市和经济发展水平较低的县份中,该政策的影响并不明显,或者显著性有所下降。第四,“省直管县”政策对企业财政补贴的影响机制表明,“省直管县”财政体制改革主要通过提高县域财政总收入水平来增加对企业的补贴。第五,本文的结论通过了多种方式的稳健性检验。这些结果表明,改革确实提高了企业的财政补贴,在促进县域工业企业发展、优化财政资源配置方面发挥了积极作用。当前,我国经济正处在优化产业结构、转换增长动力的高质量发展阶段,经济增长方式的转变也对国家治理体系和治理能力提出了新的要求,建立权责对等、高效公平、公开透明的科学化现代财税制度成为了实现经济社会平稳健康发展的关键所在。结合本文研究结论,政府未来应坚持探索“省直管县”等分权式改革,在改革中依据当地经济发展水平,因地制宜的采取不同对策,明确财权和事权划分,逐步规范上级政府与下级政府间的纵向竞争行为,同时积极发挥市场调节作用和优胜劣汰的激励作用,提高资源配置效率,保证政府资金公正、公平分配,从而让企业实现良性发展,真正打造有利于创新创业、释放活力的营商环境,进而推动相关改革走深、走实,逐步完善我国社会主义市场经济体制,实现经济高质量发展。更多还原

【Abstract】 Since the reform and opening up,China’s economy has sustained and rapid development,its financial strength has been significantly enhanced,the administrative and financial management system has also been evolving,and the city and county management system has gradually become the dominant model.However,due to the lack of clear division of city and county responsibilities and authority,the contradictions between city and county are increasingly apparent as the process of urbanization accelerates.In order to further straighten out the relationship between cities and counties,China began to pilot and gradually implement the "provincial direct management of county" financial system since2003.On the basis of literature review and from the perspective of government subsidies in fiscal expenditure,this paper empirically tests the impact of the reform of the "provincial directly administered county" fiscal system on the financial subsidies received by enterprises by using the database of Chinese industrial enterprises and the financial and economic statistics of provinces,cities and counties during 1998-2013.The research draws the following conclusions: First,after excluding the potential influencing factors such as the characteristics of enterprises and counties,the implementation of the fiscal reform of "direct provincial management of counties" significantly increased the financial subsidies obtained by county industrial enterprises,with an average increase of about 0.0021.Further analysis from the dynamic perspective shows that although the effect coefficient decreases and the significance weakens in the third year after the reform,both the effect coefficient and the significance level of the reform have rebounded since the fourth year of the policy,and the impact of the reform is durable.Second,the improvement of financial subsidies for enterprises in the reform of "provincial direct management of counties" is multi-directional,including not only the degree of financial subsidies for enterprises,but also the probability of enterprises obtaining government subsidies.After the reform,the probability of county-level industrial enterprises getting subsidies increased by about 0.0794.Third,the impact of the "provincial direct management of counties" policy on enterprise financial subsidies is heterogeneous among different regions and different types of enterprises.Specifically,the policy can significantly increase financial subsidies for enterprises in the eastern and central regions,large-scale enterprises,state-owned enterprises,provinces with strong financial resources,non-capital cities,and counties with higher economic development levels.However,in the western regions,small-scale enterprises,non-state-owned enterprises,provinces with weaker financial resources,capital cities and counties with lower economic development levels,the impact of the policy is not obvious,or the significance is reduced.Fourth,the impact mechanism of the "provincial direct management of counties" policy on enterprise financial subsidies shows that the reform of the "provincial direct management of counties" financial system mainly increases subsidies to enterprises by improving the total financial revenue level of counties.Fifth,the conclusion of this paper has passed the robustness test in many ways.These results show that the reform has indeed improved the financial subsidies for enterprises,and played a positive role in promoting the development of county industrial enterprises and optimizing the allocation of financial resources.At present,China’s economy is in the stage of high-quality development of optimizing industrial structure and transforming growth drivers,and the transformation of economic growth mode also puts forward new requirements for the national governance system and governance capacity.The establishment of a scientific and modern fiscal and taxation system with equal powers and responsibilities,efficiency,fairness,openness and transparency has become the key to achieving stable and healthy economic and social development.According to the conclusions of this study,the government should persist in exploring the reform of "province directly administering county" and other decentralized powers in the future.In the reform,different measures should be adopted according to local economic development level,clear the division of financial rights and administrative powers,gradually regulate the vertical competition between higher and lower governments,and actively give play to the regulatory role of the market and the incentive role of survival of the fittest.We will improve the efficiency of resource allocation and ensure the fair and equitable distribution of government funds,so as to enable enterprises to achieve sound development,truly create a business environment conducive to innovation and entrepreneurship and unleash vitality,and then promote relevant reforms to deepen and consolidate,gradually improve China’s socialist market economic system and achieve high-quality economic development.更多还原