地方财政健康与财政分权——基于湖北省县级数据的实证研究

比较准确评估地方财政收支状况是改革完善地方财政制度的基础。借鉴Ladd和Yinger的财政健康分析方法对湖北省县(市)财政健康进行评估,发现样本期间县(市)财政健康水平呈先降后升形态,且县(市)财政健康水平总体仍较低。进一步的实证研究显示,财政分权和省直管县财政改革都显著地提升了县(市)财政健康水平。为增进地方财政健康度,应科学界定地方政府的事权与财权,完善省以下分税制,构建合意的转移支付制度和地方债制度,同时深化地方财政及行政层级改革,建立扁平化的地方财政及行政管理体制。

Local Fiscal Health and Fiscal Decentralization:An Empirical Study Based on the County-level Data in Hubei Province

A more accurate valuation of local fiscal revenue and expenditure condition is the basis for the reform and improvement of local financial system.This paper assesses the fiscal health of the counties of Hubei province,referring to the methods of Ladd and Yinger,and finds that the fiscal health shows the trend of downward and then upward during the sample period,and the overall county fiscal health remains low.Further empirical research shows that both fiscal decentralization and the direct provincial superv...