财政不平衡与城乡公共服务均等化：理论分析与实证检验*

本文基于中国分税财政体制下中央和地方财政不平衡这一事实分析了政府间的财政关系，并利用省级面板数据和SYS GMM方法实证研究了财政缺口、财政不平衡对城乡基本公共服务均等化的影响效应。结论表明：在分税财政体制下基层政府财政缺口的存在，并不利于缩小城乡基本公共服务均等化，而转移支付作为弥补财政缺口、均衡中央与地方财政不平衡的主要机制，对缩小城乡基本公共服务均等化产生了显著的激励效应。另外，尽管较高的转移支付筹资水平和专项补助方式有助于提高城乡基本公共服务的供给激励，但在我国中央和地方财政不平衡的分税财政体制框架内，这一供给激励机制将会大打折扣。

FISCAL IMBALANCES AND THE EQUALIZATION OF URBAN RURAL PUBLIC SERVICE IN CHINA: A THEORETICAL ANALYSIS AND AN EMPIRICAL TEST

This paper analyzes the fiscal relationship between central and local governments based on the central local fiscal imbalance under the tax sharing fiscal system in China. Provincial level panel data is integrated with SYS GMM to analyze the effect of the fiscal gap and the central local governments fiscal imbalance on the equalization of basic public services in urban and rural areas. The results show that the existence of the fiscal gap in the local governments is not conducive to improving the level of equalization of basic public services in urban and rural areas. However, transfer payment, which is the main mechanism to make up the fiscal gap and to balance the central local fiscal imbalance, has a significant incentive effect for local governments to reduce the degree of urban rural equalization. In addition, although higher level of transfer payment and special transfer payment can improve the supply of basic public services in urban and rural areas, the effectiveness of this supply incentive mechanism will be greatly reduced within the framework of the tax sharing fiscal system in China.