本文關(guān)鍵詞：流動(dòng)人口公共服務(wù)供給中的地方政府財(cái)政激勵(lì)實(shí)證研究，由筆耕文化傳播整理發(fā)布。

流動(dòng)人口公共服務(wù)供給中的地方政府財(cái)政激勵(lì)實(shí)證研究

An Empirical Study on Fiscal Incentives of Local Governments in Supply of Public Services for Migrant Population in China

[1] [2] [3]

GAN Xingqiong, LIU Dashuai ＆ HU Pengfei （Zhongnan University of Economics and Law, 430073）

[1]中南財(cái)經(jīng)政法大學(xué)財(cái)政與稅務(wù)學(xué)院,430073; [2]河北出版?zhèn)髅郊瘓F(tuán),430073;

文章摘要：地方政府作為流動(dòng)人口公共服務(wù)供給的主體，其供給行為受到自身財(cái)政激勵(lì)的約束和引導(dǎo)。在戶籍制度改革不斷推進(jìn)的背景下，本文通過省級(jí)面板數(shù)據(jù)的實(shí)證分析獲得了如下幾個(gè)方面的發(fā)現(xiàn)：支出方面，地方政府確實(shí)存在依據(jù)戶籍供給公共服務(wù)的傾向，流動(dòng)人口受到歧視；收入方面，財(cái)政資源的分配沒有與人口流動(dòng)相匹配，，表現(xiàn)為一個(gè)地區(qū)流動(dòng)人口的增加導(dǎo)致其人均轉(zhuǎn)移支付和人均稅收均呈現(xiàn)下降的趨勢(shì)。兩方面的結(jié)合反映了地方政府在流動(dòng)人口公共服務(wù)供給中存在財(cái)政激勵(lì)扭曲的現(xiàn)象。地方政府財(cái)政激勵(lì)來源于財(cái)政制度設(shè)計(jì)。為矯正不當(dāng)?shù)牡胤截?cái)政激勵(lì)，提高地方政府為流動(dòng)人口提供公共服務(wù)的積極性，改進(jìn)相關(guān)制度設(shè)計(jì)已成為關(guān)鍵。

Abstr：As the main body for supply of public services for migrant population, local governments tend to be stimulated and guided by their own fiscal incentives in supply of public services. In the background of further promoting household registration reform, this paper conducts empirical analysis based on provincial panel data and finds that： first, local governments do have the tendency to provide public service in accordance with household registration, so the migrant population may be discriminated; second, the allocation of some fiscal resources does not reflect the needs of migrant population, the increase of migrant population in one area leads to the decrease trend of per capita transfer payments and per capita tax revenue. These two aspects have showed that there have been distortions in supply of public services for migrant population by local governments. In fact, the fiscal incentives of local governments originate from the existing fiscal system. It will be a key to improve the existing fiscal system and other relevant institutions in order to encourage local governments to provide public services for migrant population positively.

文章關(guān)鍵詞：

Keyword：:Public Services for Migrant Population, Household Registration System, Local Government Behaviors, Fiscal Incentive, Fiscal System

課題項(xiàng)目：本文受到國家社科基金項(xiàng)目“人口流動(dòng)下的財(cái)政體制優(yōu)化研究”（項(xiàng)目編號(hào)：14BJY156）的資助.作者感謝中南財(cái)經(jīng)政法大學(xué)財(cái)政稅務(wù)學(xué)院詹新宇副教授和匿名審稿人對(duì)本文提出的寶貴意見.文責(zé)自負(fù).

  本文關(guān)鍵詞：流動(dòng)人口公共服務(wù)供給中的地方政府財(cái)政激勵(lì)實(shí)證研究，由筆耕文化傳播整理發(fā)布。