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在深入描述中国压力式体制的特征和财政分权改革的变迁逻辑的基础上,借助省际动态面板系统广义距估计实证分析了中国式财政分权、城市化对政府间转移支付制度的影响。总体来看,诱发中国央地间转移支付失灵的主要原因是财政逐级发包制和官僚选拔“贤能体制”下的开展的属地财政竞争,城市化战略因加剧了地方政府财政支出扭曲进一步约束了转移支付均等化目标的实现。通过分权改革,中国的政府间转移支付体制有望实现两个均等化的制度优化目标,而财政联邦主义思路能够为转型期中国提供重构央地关系的制度药方。
On the basis of deeply describing the characteristics of China’s pressure system and the changing logic of fiscal decentralization reform, this paper empirically analyzes the influence of Chinese-style fiscal decentralization and urbanization on the intergovernmental transfer payment system with the aid of generalized distance estimation of provincial dynamic panel system. In general, the main reason for the failure of transfer payments between central and local governments in China is the fiscal-by-fiscal competition under the system of gradual fiscal and bureaucratic selection and the “virtuous system”. The urbanization strategy is further aggravated by the distortion of fiscal expenditure by local governments Restricted the realization of transfer payment equalization goal. Through the decentralization reform, China’s inter-governmental transfer payment system is expected to achieve two equalization institutional optimization goals. The fiscal federalism idea can provide China with a system prescription for the reconstruction of the relationship between the central and the local governments during the transition period.