| 县级财政生产性支出偏向研究 |
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| 引用本文： | 尹恒,朱虹.县级财政生产性支出偏向研究[J].中国社会科学,2011(1). |
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| 作者姓名： | 尹恒 朱虹 |
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| 作者单位： | 北京师范大学经济与工商管理学院;北京大学光华管理学院; |
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| 基金项目： | 国家自然科学基金(项目号:70773010); 教育部科学技术研究重大项目(项目号:309007)的资助 |
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| 摘 要： | 中国县级决策者主要对上级负责,追求尽可能高的经济增长率,而非居民福利最大化,导致其财政决策偏向生产性支出。基于2067个县(市)2001—2005年财政经济数据的实证检验,为县级财政生产性支出偏向的存在提供了有力的证据。生产性支出偏向严重妨碍公共财政体制建设和向公共服务型政府转型。解决这一问题的根本出路在于逐步增强县级政府满足本地居民需求的激励。
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| 关 键 词： | 财政支出结构 财政支出偏向 县级政府 |
A Study of Productive Expenditure Bias in County-level Finance in China |
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| Yin Heng , Zhu Hong.A Study of Productive Expenditure Bias in County-level Finance in China[J].Social Sciences in China,2011(1). |
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| Authors: | Yin Heng Zhu Hong |
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| Institution: | Yin Heng and Zhu Hong |
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| Abstract: | Being responsible mainly to their superiors,decision-makers at the county level in China pursue the maximum growth rate rather than their residents' welfare.This leads to a preference for productive expenditure in their fiscal decisions.An empirical test based on 2,067 counties(towns) provides robust evidence for the existence of productive expenditure bias at the county level.This bias constitutes a serious impediment to the construction of a system of public finance and the change toward public service-or... |
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