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如何设计专项转移支付制度才能有效引导和矫正地方财政支出行为?本文研究发现,专项转移支付的政策效果取决于转移支付分配规则(“扶弱”还是“奖优”)以及经济发展的阶段。随着经济发展,嵌入某种激励机制的“奖优”规则比事后“扶弱”规则更能引导地方政府合理安排公共支出。进而,本文以2006年全面展开的农村义务教育经费保障机制改革为背景,利用2007年中部五省423县的数据,运用非递归结构方程方法进行了实证检验。结果表明,义务教育专项补助制度设计中较好地嵌入了“奖优”机制,实现了激励地方政府将资源向基础教育倾斜的目标。这一发现对当前构建兼顾公平和效率的专项转移支付制度具有参考价值。
How to design a special transfer payment system can effectively guide and rectify the local fiscal expenditure behavior? This study found that the effect of the special transfer payment policy depends on the transfer payment allocation rules (“weak” or “award excellent”) and economic development The stage. With the development of economy, the “award Furthermore, based on the reform of rural compulsory education funding support system, which was launched in 2006, the paper uses the data of 423 counties in five central provinces of China in 2007 and conducts empirical tests using the non-recursive structural equation method. The results show that the design of special subsidy system for compulsory education is better embedded in the mechanism of ”award winning", which realizes the goal of encouraging local governments to lean their resources to basic education. This finding is of reference value for the current construction of a special transfer payment system that takes into account fairness and efficiency.