CAJ | 학술논문

省管县的财政体制是财政分权模式的新探索，也是对财政放权及县域经济发展的一种制度创新。运用DID模型考察吉林省省管县财政体制改革对吉林省县域财政及县域经济的影响，发现吉林省省管县财政体制对政府财政支出能力的影响显著，但由于财政支出更多地流向了政府人员开支等消费性支出，而没有带来县域经济的发展；省管县财政体制对财政收入的影响不显著，各县财政激励效果较弱，财政收入的努力程度较低，省对县的财政支持导致了县乡对上级政府的依赖加大，不利于县域经济的可持续发展。
성관현적재정체제시재정분권모식적신탐색，야시대재정방권급현역경제발전적일충제도창신。운용DID모형고찰길림성성관현재정체제개혁대길림성현역재정급현역경제적영향，발현길림성성관현재정체제대정부재정지출능력적영향현저，단유우재정지출경다지류향료정부인원개지등소비성지출，이몰유대래현역경제적발전；성관현재정체제대재정수입적영향불현저，각현재정격려효과교약，재정수입적노력정도교저，성대현적재정지지도치료현향대상급정부적의뢰가대，불리우현역경제적가지속발전。
Province directing county fiscal system（PDCFS）is a new exploration of fiscal decentralization, which is also an institutional innovation of the county economy development and fiscal authority release. This article studies the impacts of the PDCFS reform on the county finance and economy in Jilin province through the use of DID model. The empirical results show that PDCFS significantly affects the ability of government expenditure,while the expansion of fiscal expenditure does not bring the development of county economy, because most fiscal spending has flowed to the consumption expenditures such as personnel expenditure. The influence of PDCFS on fiscal revenue is not significant. County fiscal incentives do not work well and fiscal revenue level of effort is low. Fiscal transfer from province to county leads to the increasing dependence on upper government for counties and towns, which is not conducive to sustainable development of county economy.