财政分权、公共服务均等化与共同富裕

郑济洲 崔翼

[摘 要：聚焦中国式分权情境，财政分权与共同富裕的关系成为研究热点。文章立足于2012—2021年中国348个地级及以上城市面板数据，实证探讨财政分权、公共服务均等化与共同富裕之间的作用关系。结果显示：财政分权、公共服务均等化均有助于促进共同富裕，且这一结论在一系列稳健性检验后仍然成立；财政分权与共同富裕的关系受公共服务均等化影响，在公共服务均等化水平较高的条件下，该影响越发明显；在公共服务均等化程度约束下，财政分权对共同富裕的影响呈现“U”型特征；财政分权、公共服务均等化对共同富裕的积极作用具有区域、城市规模异质性，且在中西部地区、特大城市更为突出。

关键词：财政分权；共同富裕；公共服务均等化；财政激励

中图分类号：F812.2；F126      文献标识码：A文章编号：1007-5097（2024）06-0119-10 ]

Fiscal Decentralization，Public Service Equalization，and Common Prosperity

ZHENG Jizhou1，2，CUI Yi2

（1. Teaching and Research Department of Party Building，Party School of Fujian Provincial Committee of CPC

（Fujian Academy of Governance），Fuzhou 350108，China；

2. School of Marxism，Fujian Normal University，Fuzhou 350117，China）

Abstract：In the context of Chinese-style decentralization，the correlation between fiscal decentralization and the promotion of common prosperity has garnered significant attention in academic research. This article utilizes panel data from 348 cities at or above the prefecture level in China spanning the period from 2012 to 2021 to empirically investigate the interplay between fiscal decentralization，the equalization of public service，and the advancement of common prosperity. Findings： Both fiscal decentralization and the equalization of public services contribute to common prosperity. This conclusion remains consistent following a series of rigorous tests. The relationship between fiscal decentralization and common prosperity is contingent upon the degree of public service equalization，with a more pronounced influence observed in contexts of heightened equalization. Within the confines of public service equalization，the impact of fiscal decentralization on common prosperity demonstrates a distinctive "U-shaped" pattern. Moreover，the positive effects of fiscal decentralization and public service equalization on common prosperity exhibit heterogeneity in terms of regional and urban scales，with notable effects observed particularly in the central and western regions，as well as in metropolitan areas.

Key words：fiscal decentralization；common prosperity；public service equalization；fiscal incentive

一、引言及文献综述

共同富裕是马克思和恩格斯对未来社会的美好畅想，也是中国式现代化的重要特征。党的二十大报告强调，健全基本公共服务体系，提高公共服务水平，增强均衡性和可及性，扎实推进共同富裕。实现共同富裕不仅要“尽力而为”，还需“量力而行”，以处理好公平与效率关系为基础，做大并分好“蛋糕”。共同富裕要求深化相关制度改革，发挥财税和金融资源调配作用，打造“橄榄型”分配格局，促使全体人民能更好地享受发展成果。而财政分权作为政府宏观经济调控、收入分配调节、协调区域发展以及优化资源配置的手段，在推动发展成果共享和实现共同富裕方面发挥着不可替代的作用。……