CAJ | 학술논문

合理布局交通基础设施建设关乎区域均衡发展和城乡良性联动,从财政分权和转移支付视角却未能提供区域间交通基础设施投资差距演变的合理解释。本文基于中央跨区域财政配置视角,探究＂央地＂财政关系对地方交通基础设施投资激励的影响。研究发现：（1）从中央跨区域财政配置视角,可以较好地解释分税制改革后各地区之间人均交通基础设施投资差距的演变趋势;（2）中央跨区域财政配置在均衡各地区投资差距方面的有限作用,主要体现为财政净流出的显著抑制作用,以及财政净流入促进作用的不显著;（3）在财政跨区域配置作用于交通基础设施投资的过程中,地方政府间的横向竞争起到抑制作用。公共交通基础设施投资激励层面,应重视＂央地＂财政关系的双向流动特征以及地方政府横向竞争的影响作用,进一步深化改革财政转移支付制度,推进财政体制与市场机制运行的有效契合。
합리포국교통기출설시건설관호구역균형발전화성향량성련동,종재정분권화전이지부시각각미능제공구역간교통기출설시투자차거연변적합리해석。본문기우중앙과구역재정배치시각,탐구＂앙지＂재정관계대지방교통기출설시투자격려적영향。연구발현：（1）종중앙과구역재정배치시각,가이교호지해석분세제개혁후각지구지간인균교통기출설시투자차거적연변추세;（2）중앙과구역재정배치재균형각지구투자차거방면적유한작용,주요체현위재정정류출적현저억제작용,이급재정정류입촉진작용적불현저;（3）재재정과구역배치작용우교통기출설시투자적과정중,지방정부간적횡향경쟁기도억제작용。공공교통기출설시투자격려층면,응중시＂앙지＂재정관계적쌍향류동특정이급지방정부횡향경쟁적영향작용,진일보심화개혁재정전이지부제도,추진재정체제여시장궤제운행적유효계합。
Rational distribution of transportation infrastructure related to the balanced development of regional and urbanrural linkage benign,but it was failed to provide a reasonable explanation of inter-regional transport infrastructure investment gap evolution from the perspective of fiscal decentralization and transfer payments. Based on the configuration of the central government inter-regional perspective,explore ＂the central and local＂fiscal impact on the relationship between the local transport infrastructure investment incentives. The study found,（ 1） from the perspective of inter-regional fiscal configuration can better interpret the evolution trend of per capita investment in transportation infrastructure gap between the various regions after reform of the tax system;（2） the limited role of inter-regional fiscal equilibrium configuration to lessen the investment gaps in various regions,mainly reflected in the significantly inhibitory effect of financial net outflow,and no significant role in promoting by financial net inflow;（3） in the process of central government inter-regional configuration effect investment in transport infrastructure,lateral competition between local governments play an inhibitory role. At the public transport infrastructure investment incentive level,we should pay attention to the influence of two-way flow characteristics of ＂the central and local＂fiscal relations and the impact of competition,the role of local government laterally,further reform the financial transfer payment system,and promote financial system fit with the run of market mechanism.