【摘要】 构建权责清晰的政府间财政关系、完善地方财政治理,是国家治理体系和治理能力现代化的根本要求。提高地方税收自主权和增加转移支付规模作为两种地方财政治理方式存在各自的优势与不足。以我国省直管县财政体制改革为契机,在一个相对统一的分析框架内剖析了这两种地方财政治理方式对地方政府收支行为进而财政自给能力的影响。研究表明:改革提高了地方税收自主权和转移支付规模,即同时践行了这两种治理方式;作为一种"授人以渔"的财政治理方式,地方税收自主权的提高可遏制地方政府的道德风险和成本转嫁行为,提高地方自有财力水平、遏制地方支出扩张,故显著增强了地方财政自给能力;作为一种"授人以鱼"的财政治理方式,转移支付规模增加则具有相反影响——这一负向激励效应起到主导作用,导致省直管县改革显著削弱了地方财政自给能力,不利于地方财政治理改善。这对于当前央地财政关系的优化调整具有良好启示。更多还原

【Abstract】 Developing intergovernmental fiscal relations with clear power and responsibility division and improving local fiscal governance are the fundamental requirements for the modernization of the national governance system and governance capacity.Two logical approaches to fiscal governance are increasing local tax autonomy and expanding the scale of transfer payments;but each has its advantages and disadvantages. Seizing the opportunity of fiscal reform in counties directly administered by the province,our research employs a relatively unified analytical framework to analyze the impact of these two methods of local fiscal governance upon local government revenue and expenditure behavior and upon their fiscal selfsufficiency.As the findings show,the reform has improved local tax autonomy and the scale of transfer payment;that is,they put both modes of governance into practice at the same time.As one method of fiscal governance, "teaching people how to fish "or improving local tax autonomy can curb local governments’moral hazard and cost-shifting behavior,improve local fiscal resources and control the growth of local expenditure,thus significantly enhancing local fiscal self-sufficiency.The other method of fiscal governance, "giving fish," or increasing the scale of transfer payments,has the opposite effect—the negative incentive effect is dominant,which means that it has significantly weakened local fiscal self-sufficiency and therefore has impeded the improvement of local fiscal governance.These findings should prove helpful for the optimization and adjustment of the current fiscal relationship between the central and local governments.更多还原