摘要
本文聚焦于省以下财政关系调整时序对县域内部协调发展的影响,以财政省直管县改革、扩权改革分别作为财政自主权调整、行政事权调整的政策冲击,匹配2000—2022年经过矫正的夜间灯光遥感影像数据展开分析。实证结果表明:财政关系调整时序对县域内协调发展产生了差异化影响。具体而言,财政自主权调整先行显著缩小了县域内经济发展不平衡,而行政事权调整先行则不利于缩小县域发展不平衡,两类改革并行方式对县域内协调发展的影响不显著。影响的动态趋势上,两种不同财政关系调整时序在短期内均具有较强劲影响效应,但是随着时间推移效应逐渐减弱并趋于平稳。财政关系调整时序的影响效应在不同地区间表现出异质性影响。影响机制分析发现,财政关系调整时序差异会通过劳动力和资本错配程度以及区域新增企业布局来影响县域内协调发展。这一研究对于进一步理顺不同层级政府间财政关系、推动经济高质量发展的政策实践具有借鉴意义。
This paper focuses on impact of the timing of fiscal relationship adjustments at sub-provincial levels on coordinated development within counties.Using the reform of direct provincial fiscal management of counties and the power expansion reform as policy shocks for the delegation of fiscal autonomy and administrative powers,this paper analyzes corrected night-time light remote sensing image data from 2000 to 2022.Empirical results show that:(1)The timing of fiscal relationship adjustments has differential effects on coordinated development within counties.Specifically,the prior delegation of fiscal autonomy significantly reduces intra-county economic development imbalances,while the prior delegation of administrative powers is unfavorable to narrowing intracounty development imbalances.The parallel implementation of the two types of reforms has no significant impact on intra-county coordinated development.(2)In terms of dynamic trends,both adjustment timings exhibit strong short-term effects,but their impacts gradually weaken and stabilize over time.(3)Heterogeneous effects of fiscal relationship adjustment timing are observed across different regions.(4)Mechanism analysis reveals that differences in adjustment timing influence intra-county coordinated development through labor and capital misallocation and the distribution of new regional enterprises.This study provides insights for further rationalizing fiscal relations between governments at different levels and promoting policies for high-quality economic development.
作者
卢盛峰
南卓婷
Lu Shengfeng;Nan Zhuoting
出处
《财政研究》
北大核心
2025年第5期86-101,共16页
Public Finance Research
基金
国家自然科学基金面上项目“政府地理迁址与财税政策的空间再配置:效应、机制与政策设计”(72073103)
国家自然科学基金面上项目“财政管理体制调整与公共服务供给保障:理论、实证与政策优化设计”(72473108)
教育部人文社会科学重点研究基地重大项目“基于中国实践的协调发展理论研究”(22JJD790060)。
关键词
财政关系调整时序
财政自主性
行政事权调整
县域内协调发展
Fiscal Relationship Adjustment Timing
Decentralization of Fiscal Autonomy
Delegation of Administrative Powers
Intra-County Coordinated Development
