分类号C93密级公开
U D C 编号10486
硕士学位论文
财政转移支付对基本公共服务支出水平
影响研究
——基于京津冀面板数据
研究生姓名：周晓洁
学号：2018201150103
指导教师姓名、职称：管涛教授
专业名称：公共经济管理
研究方向：公共经济管理理论与实务
二〇二一年五月
Research on the Impact of Financial
Transfer Payment on Basic Public Service
Expenditure ——Based on
Beijing-Tianjin-Hebei panel data
By
Zhou Xiaojie
财政转移支付对基本公共服务支出水平影响研究——基于京津冀面板数据
摘要
1994年我国的分税制改革，使中央财权集中而事权下放，造成了长期中央
和地方财权、事权不匹配的现象。为了弥补地方财政缺口、均衡地方财力、缩小
区域间基本公共服务非均等化差距，我国实行财政转移支付制度。自“十三五”
时期以来，我国基本公共服务得到了长足发展，教育、卫生、文化取得了瞩目的
新成就，教育公平和质量较大提升，医疗卫生事业发展加快，文化事业和文化产
业繁荣发展，基本公共服务均等化坚实迈进。随着“十三五”规划圆满收官，我
国进入“十四五”发展新时期。而京津冀一体化作为我国北方重大经济发展战略，
在三地经济发展悬殊的前提下，财政转移支付制度的存在对于提升经济发展水平
较低的河北省财政支出水平、提升三地的基本公共服务均等化水平意义重大。所
以本文以京津冀地区面板数据为出发点，实证研究财政转移支付对基本公共服务
支出水平的影响。
本文选取京津冀三地区市级数据，以财政转移支付为解释变量，以教育支出、
社会保障和就业支出、医疗卫生支出及城乡社区事务支出四类基本公共服务支出
作为被解释变量，并以四类基本公共服务支出加和作为基本公共服务总支出水平
作为被解释变量之一，来研究财政转移支付对基本公共服务支出的影响。实证结
果表明，财政转移支付显著提升了基本公共服务支出水平，在四类基本公共服务
中，对社会保障和就业支出的影响最大，最具弹性，因为社保和就业关乎社会的
和谐稳定；对城乡社区事务的影响次之，表明政府在保障社会稳定的基础上更加
偏好民生性基础设施建设支出；医疗卫生支出对财政转移支付变化弹性最小，表
明地方政府对医疗卫生方面重视程度不足。从北京市和河北省区域间对比来看，
北京市各项系数均远小于河北省，表明财政转移支付确实在一定程度上提升了经
济欠发达地区的基本公共服务支出水平。分地域来看，北京市的财政转移支付支
出对城乡社区事务支出影响最大，而作为环京津的河北省，保障区域稳定的社会
保障和就业层面对财政转移支付最具支出弹性。根据回归结果，文章最后分别从
改善财政转移支付资金使用路径、提升资金监管，改革上级政府对下级的“锦标
赛式”考核方式、提升对基本公共服务指标的重视程度，以及确立以居民需求为
导向的转移支付体系和利用市场机制、提升转移支付支出效率几方面来给出对策
建议。
关键词：财政转移支付基本公共服务支出水平
I
武汉大学硕士学位论文
Abstract
The reform of tax distribution system in 1994centralized the financial power and
delegated the administrative power,resulting in the long-term mismatch between the
central and local financial power and administrative power.In order to make up the
gap of local finance,balance local financial resources,and narrow the gap of unequal
basic public services between regions,China implements the financial transfer
payment system.Since the 13th Five-Year Plan period,China's basic public services
have made great progress,with remarkable new achievements in education,health
and culture.The fairness and quality of education have been greatly improved,the
development of medical and health services has been accelerated,cultural
undertakings and cultural industries have flourished,and equal access to basic public
services has made solid progress.With the successful conclusion of the 13th
Five-Year Plan,China has entered a new period of development during the 14th
Five-Year Plan period.As a major economic development strategy in northern China,
the integration of Beijing-Tianjin-Hebei is of great significance to improve the fiscal
expenditure level of Hebei Province,which has a lower level of economic
development,and the equalization level of basic public services among the three
regions under the premise of great disparity in economic development among the
three regions.Therefore,this paper takes the panel data of the Beijing-Tianjin-Hebei
region as the starting point to empirically study the impact of fiscal transfer payment
on the level of basic public service expenditure.
This paper selects city-level data from the three regions of Beijing-Tianjin-Hebei,
uses fiscal transfer payments as explanatory variables,and uses four types of basic
public services expenditures:education expenditures,social security and employment
expenditures,medical and health expenditures,and urban and rural community affairs
expenditures as the explanatory variables.As one of the explained variables,the sum
of the total expenditure of basic public services is used to study the impact of fiscal
transfer payments on basic public service expenditures.The empirical results show
that fiscal transfer payments have significantly increased the level of expenditure on
basic public services.Among the four types of basic public services,they have the
greatest impact on social security and employment expenditure and are the most
flexible,because social security and employment are related to the harmony and
stability of the society;The impact of community affairs is second,indicating that the
government prefers spending on infrastructure construction for the people's livelihood
II
财政转移支付对基本公共服务支出水平影响研究——基于京津冀面板数据
on the basis of ensuring social stability;medical and health expenditures have the
least flexibility to the change in fiscal transfer payments,indicating that local
governments are not paying enough attention to medical and health aspects.Judging
from the regional comparison between Beijing and Hebei Province,Beijing’s various
coefficients are far smaller than those of Hebei Province,indicating that fiscal transfer
payments have indeed raised the level of basic public service expenditures in
economically underdeveloped areas to a certain extent.Beijing’s fiscal transfer
payments have the greatest impact on urban and rural community affairs expenditures,
and Hebei Province,which surrounds Beijing and Tianjin,has the most flexibility in
terms of social security and employment to ensure regional stability.According to the
results of regression,the suggestions are given as follows.Improve the fiscal transfer
payment for capital use path,inhance supervision and reform the "tournament-style"
assessment method of the superior government to the subordinate,and attach more
importance to the basic public services index.Additionally,establish residents
demand oriented transfer payment system,make full use of market mechanism to
improve efficiency of transfer payment spending.
Key Words:Financial transfer payment,Basic public services,Expenditure level
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