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

流動人口公共服務(wù)供給中的地方政府財政激勵實證研究

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

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

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

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