摘要
运用空间生产理论和空间财政理论,在“空间生产—空间公平—空间选择性”理论分析框架下研究转移支付,探讨横向转移支付参与空间治理的财政逻辑。当前,地方财力处于空间非均衡状态,区域协作面临治理困境,凸显出规范横向转移支付机制的重要性和紧迫性。横向转移支付作为一种跨区域调配财政资源的动态机制,具有规范地方财政行为,缓解公共产品辖区外溢性和负向激励等问题,重塑地方政府竞争秩序的治理功能。此外,横向转移支付机制设计需要兼顾经济性与社会性目标,在促进空间公平的同时,通过动态调配财政资源,促进要素流动以提升空间效率。已有类似的横向空间治理实践,如对口支援、生态补偿、粮食产销区横向利益补偿机制等,初步展现了空间治理潜力,能够为横向转移支付提供经验借鉴。据此,可通过建立激励约束机制、成本共担机制、优化内部机制以及提供区域发展功能支持等方面,充分释放横向转移支付的空间治理效能,为实现经济高质量发展提供有力支撑。
Drawing on spatial production theory and spatial fiscal theory,this study constructs an analytical framework based on"spatial production-spatial equity-spatial selectivity"to examine the fiscal logic underlying horizontal transfers in spatial governance.The spatial imbalance of local fiscal capacity and the governance challenges in regional collaboration underscore the urgency and importance of institutionalizing horizontal fiscal transfers.As a dynamic mechanism for reallocating fiscal resources across regions,horizontal transfers can regulate local fiscal behavior,mitigate the externalities of public goods,and address disincentives,thereby reshaping the spatial competitive order among local governments.Furthermore,the design of horizontal transfer mechanisms shall balance economic and social objectives by promoting spatial equity and enhancing spatial efficiency through dynamic resource reallocation and the facilitation of factor mobility.Existing practices such as paired-assistance,ecological compensation,benefitsharing mechanisms among grain production and consumption regions have preliminarily demonstrated the potential for spatial governance and offer valuable institutional references for horizontal fiscal transfers.Finally,this study proposes enhancing the spatial governance effectiveness of horizontal fiscal transfers through the establishment of incentiveconstrained mechanisms,cost-sharing systems,internal mechanism optimization,and support for regional development functions,so as to provide robust support for achieving high-quality economic development.
作者
于棋
石英华
YU Qi;SHI Ying-hua(Graduate School,China's Academy of Fiscal Sciences,Beijing 100142,China;Macroecnomic Research Center,China's Academy of Fiscal Sciences,Beijing 100142,China)
出处
《经济体制改革》
北大核心
2025年第4期115-123,共9页
Reform of Economic System
基金
研究阐释党的二十届三中全会精神国家社会科学基金重大专项“健全预算制度加强财政资源和预算统筹研究”(24ZDA038)。
关键词
国家治理
区域协调发展
空间生产
空间财政
横向转移支付
national governance
regional coordinated development
spatial production
spatial public finance
horizontal fiscal transfer
