关键词: 财政分权体制,县级基本公共服务,政绩考核,转移支付

Abstract: By making use of the statistical data of Jiangxi province in recent 19 years and the statistical data at county-level in recent 7 years, this paper conducts an empirical analysis of the effects of fiscal decentralization system on the basic public services supply at county-level. It is found that under the conditions of lacking the so called “voting by hand” and “voting by foot”, the Chinese-style fiscal decentralization cannot create favorable conditions for the supply of basic public services by local governments, on the contrary, it has become an institutional factor hindering its reasonable growth and balanced development. Therefore, it is required to take such measures as improving the supply of the basic public services, transforming the government’s role, weakening the GDP assessment, emphasizing financial supervision, exploring multiple supplies and so on, so as to give full play to the protection role of the fiscal decentralization system in promoting the equilibrium supply of the basic public services.

Key words: fiscal decentralization system; basic public services at county-level; government performance appraisal; transfer payment