财政支出分权、民生性财政支出与财政收入质量

当代财经 ›› 2023, Vol. 0 ›› Issue (7): 31-43.

财政支出分权、民生性财政支出与财政收入质量

陈旭东¹, 王雪滔^1,2

1.天津财经大学财税与公共管理学院,天津 300222;
2.天津社会科学院数字经济研究所,天津 300191

收稿日期:2022-09-28 修回日期:2023-03-10 出版日期:2023-07-15 发布日期:2023-09-13
通讯作者: 王雪滔,天津财经大学博士研究生,天津社会科学院助理研究员,主要从事财政理论与政策研究,联系方式xt961230fe@163.com。
作者简介:陈旭东,天津财经大学教授,博士生导师,经济学博士,主要从事财政理论与政策研究。
基金资助:
国家社会科学基金后期资助项目“创新驱动战略下的财税政策激励效应与优化研究”（20FJYB004）; 天津市研究生科研创新项目“财政政策对制造业企业全要素生产率的影响：机制、路径与政策优化”（2021YJSB330）

Decentralization of Fiscal Expenditure, Livelihood Related Fiscal Expenditure, and Quality of Fiscal Revenue

CHEN Xu-dong¹, WANG Xue-tao^1,2

1. Tianjin University of Finance and Economics, Tianjin 300222;
2. Institute of Digital Economy, Tianjin Academy of Social Sciences, Tianjin 300191, China

Received:2022-09-28 Revised:2023-03-10 Online:2023-07-15 Published:2023-09-13

摘要/Abstract

摘要： 构建财政收入质量综合指标,运用熵值法计算财政收入质量指数,并实证检验了财政支出分权、民生性财政支出与财政收入质量之间的影响关系。结果表明：我国财政收入质量总体处于不断上升趋势。财政支出分权与民生性财政支出通过财政收入数量、收入结构与可持续性途径对财政收入质量产生显著的正向影响,且财政支出分权与民生性财政支出展现了一定的互动关系。分区域来看,东部地区财政支出分权与民生性财政支出均能显著地促进财政收入质量的提升。分支出项目来看,民生性财政支出中的科技、教育与文化支出对财政收入质量的影响作用最为明显。进一步研究发现,地方官员在晋升压力下作出的财政支出决策削弱了财政支出分权与民生性财政支出对财政收入质量的促进作用。因此,应秉承高质量发展理念,通过调整财权-事权关系,建立起合理的财权-事权相匹配的财政运行机制;树立“以人为本”的财税思想,加大民生性财政支出;优化地方官员考核机制,扭转地方官员短视行为,促进财政收入质量的提升。

关键词: 高质量发展, 财政支出分权, 民生性财政支出, 财政收入质量

Abstract: This paper constructs a comprehensive indicator of fiscal revenue quality, calculates the fiscal revenue quality index with the entropy evaluation method, andempirically examines the relationship between fiscal expenditure decentralization, livelihood fiscal expenditure, and fiscal revenue quality. The results indicate that the overall quality of China’s fiscal revenue is on a continuous upward trend. The decentralization of fiscal expenditure and livelihood related fiscal expenditure have a significant positive impact on the quality of fiscal revenue through the quantity, structure, and sustainability of fiscal revenue; and there is a certain interactive relationship between fiscal expenditure decentralization and livelihood related fiscal expenditure. From a regional perspective, the decentralization of fiscal expenditures and livelihood related fiscal expenditures in the eastern region can significantly promote the improvement of fiscal revenue quality. From the perspective of branching out projects, the impact of technology, education, and cultural expenditures on the quality of fiscal revenue is the most significant among the livelihood related fiscal expenditures. According to the results of further research, it is found that the fiscal expenditure decisions made by local officials under the promotion pressure would weaken the promoting effect of fiscal expenditure decentralization and livelihood fiscal expenditure on the quality of fiscal revenue. Therefore, we should adhere to the concept of high-quality development and establish a reasonable financial operation mechanism that matches the financial and administrative rights by adjusting the relationship between financial and administrative rights; establish a“people-oriented”financial and tax ideology, and increase public expenditure for people’s livelihoods; optimize the assessment mechanism for local officials, reverse their short-sighted behaviors, so as to promote the improvement of the quality of fiscal revenue.

Key words: high-quality development, decentralization of fiscal expenditures, livelihood related fiscal expenditure, quality of fiscal revenue

中图分类号:

F812.4

陈旭东, 王雪滔. 财政支出分权、民生性财政支出与财政收入质量[J]. 当代财经, 2023, 0(7): 31-43.

CHEN Xu-dong, WANG Xue-tao. Decentralization of Fiscal Expenditure, Livelihood Related Fiscal Expenditure, and Quality of Fiscal Revenue[J]. Contemporary Finance & Economics, 2023, 0(7): 31-43.

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