CAJ | 학술논문

依据Barro（1990）政府支出内生经济增长模型，构建了包含财政分权、劳动力就业在内的理论分析框架，并采用2003-2010年中国282个地级城市的面板数据进行实证检验。实证结果表明，财政收入和支出分权对农村剩余劳动力转移的影响效应均存在明显的“倒U型”曲线特征，最优财政收入和支出分权分别为1.7847和3.4830。在“财权和事权相匹配”的指导原则下，适当提高地市政府财政收入分权而降低其支出分权，并进一步完善省以下财政转移支付制度，将是未来省以下财政分权体制改革的关键所在。
의거Barro（1990）정부지출내생경제증장모형，구건료포함재정분권、노동력취업재내적이론분석광가，병채용2003-2010년중국282개지급성시적면판수거진행실증검험。실증결과표명，재정수입화지출분권대농촌잉여노동력전이적영향효응균존재명현적“도U형”곡선특정，최우재정수입화지출분권분별위1.7847화3.4830。재“재권화사권상필배”적지도원칙하，괄당제고지시정부재정수입분권이강저기지출분권，병진일보완선성이하재정전이지부제도，장시미래성이하재정분권체제개혁적관건소재。
Based on Barro's government spending endogenous growth model in 1990, this paper constructs an analytical framework that includes fiscal decentralization and labor employment , and makes an empirical study with panel data of China's 282 cities for the period 2003-2010.The results of the study show that , the relationship between fiscal revenue , fiscal ex-penditure decentralization and transference of redundant rural labor force shows significant “inverted U-shape”, where the op-timal fiscal revenue and expenditure decentralization are 1.7847 and 3.4830 respectively .Under the principle of “match be-tween total disposable local revenue and expenditure responsibility”, improving the municipal government's fiscal revenue de-centralization and reducing its fiscal expenditure decentralization , and further improving the provincial fiscal transfer payment system, will be the key to the sub-national fiscal decentralization reform .