市区财政事权和支出责任划分效应评估：以上海为例

当代财经 ›› 2018, Vol. 0 ›› Issue (04): 145-.

市区财政事权和支出责任划分效应评估：以上海为例

田发1，周琛影2

（1. 上海理工大学管理学院，上海 200093；2. 东华大学旭日工商管理学院，上海 200051）

收稿日期:2017-12-06 发布日期:2021-01-21
作者简介:田发，上海理工大学副教授，博士，沪江学者特聘岗位，主要从事财税体制研究，通讯作者联系方式tianfazai@126.com；周琛影，东华大学副教授，博士，主要从事地方财政研究。

Evaluations on the Division Effects between Fiscal Responsibility and Expenditure Liability in Urban Areas: Taking Shanghai as an Example

TIAN Fa1, ZHOU Chen-ying2

(1. University of Shanghai for Science and Technology, Shanghai 200093; 2. Donghua University, Shanghai 200051, China)

Received:2017-12-06 Published:2021-01-21

摘要/Abstract

摘要： 围绕政府间财政事权和支出责任划分理论框架，以上海为研究样本，评估市区财政事权和支出责任划分效应。研究发现，相对于名义支出比重，2007—2016年，市级实际平均承担了43.85%的总体支出责任；在三类财政事权中，市级实际平均承担比重从高到低排序为社会性支出（40.13%）、维持性支出（37.42%）和经济性支出（34.42%）；在选取的八项重点财政事权中，市级实际平均承担支出比重高低不一，存在一定程度的“错位”现象。因此，相关的改革建议是：鼓励市级上收部分财政事权和支出责任，制定市区财政事权和支出责任划分清单，建立市区财政事权与财力相匹配的机制。

关键词: 政府间财政关系,市区财政事权,市区支出责任,结构性支出,功能性支出

Abstract: This paper focuses on the theoretical framework of the division between the intergovernmental fiscal responsibilities and expenditure liabilities and takes Shanghai as a research sample to assess the division effect of the fiscal responsibilities and the expenditure liabilities in urban areas. The findings show that the city government actually assumed 43.85% of the total expenditure liabilities from 2007 to 2016 in average relative to the nominal expenditure. Of the 3 kinds of fiscal responsibilities, the proportions of the actual average assumption of the city government in the order of high to low are social expenditure (40.13%), maintenance expenditure (37.42%) and economic expenditure (34.42%) respectively. Among the selected 8 items of the key fiscal responsibilities, there is a certain degree of dislocation for the different proportions of the actual average assumption of expenditure. Thus this paper offers the following reform suggestions: to encourage the city government to take back part of the fiscal responsibilities and expenditure liabilities, to draw lists of the division between the urban fiscal responsibilities and expenditure liabilities, and to construct the mechanism to match the urban fiscal responsibilities with the urban expenditure liabilities.

Key words: inter-governmental financial relationship; urban fiscal responsibilities; urban expenditure liabilities; structural expenditure; functional expenditure

田发1，周琛影2. 市区财政事权和支出责任划分效应评估：以上海为例[J]. 当代财经, 2018, 0(04): 145-.

TIAN Fa1, ZHOU Chen-ying2. Evaluations on the Division Effects between Fiscal Responsibility and Expenditure Liability in Urban Areas: Taking Shanghai as an Example[J]. Contemporary Finance & Economics, 2018, 0(04): 145-.