發(fā)布時(shí)間：2018-11-07 17:15

【摘要】：地方政府公職人員在職消費(fèi)過(guò)快增長(zhǎng)一直是困擾政府治理的一個(gè)難題,而政府治理結(jié)構(gòu)改革是解決這一問(wèn)題的有效途徑。作為一項(xiàng)重要的政府治理結(jié)構(gòu)改革,財(cái)政"省直管縣"改革會(huì)改變縣級(jí)政府的激勵(lì)和約束:一方面,財(cái)政"省直管縣"改革后縣級(jí)政府收入分成的提高會(huì)加強(qiáng)縣級(jí)政府之間的財(cái)政競(jìng)爭(zhēng);另一方面,在財(cái)政關(guān)系上減少一級(jí)政府會(huì)影響上級(jí)政府對(duì)縣級(jí)政府的財(cái)政監(jiān)督和管理。這種激勵(lì)和約束的改變能否有效抑制基層公職人員的在職消費(fèi)需要進(jìn)一步實(shí)證檢驗(yàn)。本文使用中國(guó)縣級(jí)財(cái)政經(jīng)濟(jì)統(tǒng)計(jì)數(shù)據(jù)對(duì)財(cái)政"省直管縣"改革與基層公職人員在職消費(fèi)之間的關(guān)系進(jìn)行實(shí)證研究。研究發(fā)現(xiàn):財(cái)政"省直管縣"改革使得縣域人均行政管理費(fèi)顯著降低了約5%,使行政管理費(fèi)支出占總財(cái)政支出的比重顯著降低了約0.583%。
[Abstract]:It has been a difficult problem for the local government to increase the consumption of public servants too fast, and the reform of the government governance structure is an effective way to solve this problem. As an important reform of the governance structure of the government, the fiscal reform of "managing the counties directly by the province" will change the incentives and constraints of the county-level governments: on the one hand, After the reform of "managing the county directly by the province", the increase of the revenue share of the county government will strengthen the financial competition among the county-level governments. On the other hand, reducing the level of government will influence the supervision and management of the county government. Whether the change of incentive and restraint can effectively restrain the consumption of grassroots public officials needs further empirical test. This paper makes an empirical study on the relationship between the reform of finance "directly in charge of the county" and the consumption of public servants at the grass-roots level by using the statistics of finance and economy at the county level in China. It is found that the reform of "managing the county directly by the province" has significantly reduced the administrative management fee per capita by about 5 percent, and the proportion of the administrative management fee expenditure to the total financial expenditure has decreased by about 0.583 percent.
【作者單位】： 中國(guó)人民大學(xué)財(cái)政金融學(xué)院、中國(guó)財(cái)政金融政策研究中心;中國(guó)人民大學(xué)財(cái)政金融學(xué)院;
【分類(lèi)號(hào)】：D630.3;F812.2

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