CAJ | 학술논문

县级财政是促进经济增长和夯实国家治理基础的重要保障。县级财政分权的经济影响与分权指标和体制设定密切相关。文章对财政分权指标进行了深度评述并构建了七项分权指标，在此基础上实证估计了财政分权和“省直管县”改革对经济增长的影响。研究支持了制度内分权对经济增长的重要意义。因此，规范县级政府财政收入行为和赋予县级政府制度内财力自主权，将“省直管县”纳入新一轮财税改革总体规划已是当务之急。
현급재정시촉진경제증장화항실국가치리기출적중요보장。현급재정분권적경제영향여분권지표화체제설정밀절상관。문장대재정분권지표진행료심도평술병구건료칠항분권지표，재차기출상실증고계료재정분권화“성직관현”개혁대경제증장적영향。연구지지료제도내분권대경제증장적중요의의。인차，규범현급정부재정수입행위화부여현급정부제도내재력자주권，장“성직관현”납입신일륜재세개혁총체규화이시당무지급。
County - level government finances are an important support of economic growth and national governance. This research of fiscal decentralization is firstly based on the review of measurement indexes. In view of the combination of fiscal decentralization principles and the reality in China, the paper devises seven measurement indexes of fiscal decentralization, makes an empirical analysis of their corresponding effects on economic growth, and estimates the economic effect of the fiscal decentralization reform in counties directly administered by their province. The paper proves the significance of revenue and expenditures decentralization within the system and gives decision - making power to county - level governments. However, the contribution of the full - covered measurement index of fiscal decentralization to the economic growth is not ideal. Therefore, it is urgent to endow the county - level governments with financial resources and decision - making power within the system, tighten the control of their non - budget financing, and incorporate the counties administered by their province into the new type of fiscal system featuring the match of financial power and responsibility.