上海财经大学学报:哲学社会科学版
上海財經大學學報:哲學社會科學版
상해재경대학학보:철학사회과학판
Journal of Shanghai University of Finance and Economics
2015年
3期
41~49
,共null页
财政转移支付 “粘蝇纸效应” 财政支出
財政轉移支付 “粘蠅紙效應” 財政支齣
재정전이지부 “점승지효응” 재정지출
fiscal transfer payment;flypaper effect; fiscal expenditure
文章以国定扶贫县为研究对象,分析在财政转移支付不断增加的背景下贫困地区是否存在“粘蝇纸效应”。通过构建理论模型与实证分析,文章认为,无论是整个国定扶贫县,还是“老、少、边、穷”四类扶贫县,均存在显著的“粘蝇纸效应”,贫困地区并没有像对待自有财政收入那样珍惜财政转移支付。与此同时,国定扶贫县本身底子较薄,“粘蝇纸效应”可能导致地方政府财政状况恶化,因此,上级政府应加强国定扶贫县转移支付的资金管理,杜绝财政资金浪费,同时加强扶贫县地方政府财政赤字和地方债务管理,严防财政风险。在扶贫县名单评定上提高“准度”并制定有效的“退出”机制。
文章以國定扶貧縣為研究對象,分析在財政轉移支付不斷增加的揹景下貧睏地區是否存在“粘蠅紙效應”。通過構建理論模型與實證分析,文章認為,無論是整箇國定扶貧縣,還是“老、少、邊、窮”四類扶貧縣,均存在顯著的“粘蠅紙效應”,貧睏地區併沒有像對待自有財政收入那樣珍惜財政轉移支付。與此同時,國定扶貧縣本身底子較薄,“粘蠅紙效應”可能導緻地方政府財政狀況噁化,因此,上級政府應加彊國定扶貧縣轉移支付的資金管理,杜絕財政資金浪費,同時加彊扶貧縣地方政府財政赤字和地方債務管理,嚴防財政風險。在扶貧縣名單評定上提高“準度”併製定有效的“退齣”機製。
문장이국정부빈현위연구대상,분석재재정전이지부불단증가적배경하빈곤지구시부존재“점승지효응”。통과구건이론모형여실증분석,문장인위,무론시정개국정부빈현,환시“로、소、변、궁”사류부빈현,균존재현저적“점승지효응”,빈곤지구병몰유상대대자유재정수입나양진석재정전이지부。여차동시,국정부빈현본신저자교박,“점승지효응”가능도치지방정부재정상황악화,인차,상급정부응가강국정부빈현전이지부적자금관리,두절재정자금낭비,동시가강부빈현지방정부재정적자화지방채무관리,엄방재정풍험。재부빈현명단평정상제고“준도”병제정유효적“퇴출”궤제。
Based on the national poverty-stricken counties, this paper analyzes the existence of flypaper effect in the poor areas in the background of constant rise in fiscal transfer payments. By theoretical models and empirical analysis, it comes to the conclusions as follows: regardless of the entire national poverty-stricken counties, or the old revolutionary base, ethnic minority, bor- der and poverty areas, there are significant flypaper effects, namely the local governments do not treat fiscal transfer payments with treasure as their own fiscal revenues. Meanwhile, the poverty- stricken counties are very poor, so the flypaper effect may lead to the deterioration of financial situation of local governments. Therefore, the governments at higher level should strengthen funding management in transfer payments of the poverty-stricken counties, eliminate the waste of financial funds, enhance local government fiscal deficit and debt management in the poverty- stricken counties, and guard against financial risks. In terms of the assessment of poverty- stricken counties list, the accuracy should be improved and an effective exit mechanism should be developed.