內容提要 財政省管縣是當前中國省級財政體制改革的熱點主題，本書以中華人民共和國成立以來一直實行省管縣財政體制的浙江和寧夏為例，主要研究內容如下：第一，系統梳理了浙江和寧夏統收統支、分灶吃飯和分稅制三個時期省管縣財政體制的變遷過程；第二，分析分稅制改革對省以下財力運行、轉移支付和財力均等化的沖擊與影響，指出了省內均衡性轉移支付機制的建立與完善是省級財政體制穩定的關鍵，第三，基于浙江55個縣市1995—2003年的面板數據，通過固定效應模型分析政府間財政分權和激勵政策對縣市經濟增長的影響，結果表明國稅上繳比重的增加會阻礙縣市經濟增長，而省級財政的激勵促進了地方經濟增長；第四，研究獎勵政策對地方財政努力與經濟增長的影響，結果顯示獎勵與縣市的地方財政努力呈顯著正相關，同時與縣市的經濟增長率也是顯著正相關；第五，分析浙江省不同類型轉移支付的政策邏輯及其影響，結果顯示浙江省對縣市的轉移支付與縣市財政缺口和地方財政努力基本呈現正相關關系，與經濟發展和財力水平負相關，表明省級轉移支付受到公平性因素影響；第六，通過三組衡量浙江省省內財政分權和財政自主性指標的比較分析，指出省內財政分權必須把央—地財政關系和省以下政府間財政關系區分開，同時需要把分稅制與原體制的財政關系相銜接。

關鍵詞 財政省管縣；財政分權；財政努力；經濟發展

Abstract Province-governing-county is one of the hot topics of provincial fiscal system reform in China.This book studies the fiscal system of povincegoverning-county, taking Zhejiang and Ningxia as examples.These two provinces have been implementing the province-governing-county system since the foundation of the PRC.The main research contents are as follows:The first chapter reviews the history of Zhejiang and Ningxia's province-governingcounty fiscal system at three different periods, i.e.the periods of unified revenue and expenditure, tax contracting and tax sharing system, respectively. The second chapter analyzes the impact and influence of tax-sharing reform on fiscal system operation, transfer and fiscal equalization in Zhejiang and Ningxia, and points out that the establishment of a balanced transfer mechanism within a province is the key to the stability of provincial fiscal system.The third chapter investigates the effect of fiscal decentralization and incentive policies on county-level economic growth, based on a panel of 55 counties in Zhe

jiang province from 1995 to 2003.The results show that the increase of the proportion of central taxation hinders the economic growth of the counties, while provincial fiscal incentives contributes to local economic growth.The fourth chapter analyzes the impact of rewards on local fiscal efforts and economic growth.The results show that the incentive is positively correlated with the local fiscal effort of the county, and it is also positively correlated with the economic growth rate of the county.The fifth chapter analyzes the policy logic of different types of transfer and its influence in Zhejiang province.The results show that the transfer of the county in Zhejiang province is positively correlated with its fiscal gap and fiscal effort, while negatively related to its economic development and financial adequacy, which means that the provincial transfer is affected by the fairness factor.The sixth chapter constructs three different fiscal decentralization and financial autonomy indicators for Zhejiang province.By comparing and analyzing these indicators, we find that when we are measuring the fiscal decentralization of the county, we must distinguish between central-county fiscal relationship and provincial-county fiscal relationship.At the same time, we must consider the connections of tax-sharing system and the original fiscal system.

Key words Fiscal System of Province-Governing-County; Fiscal Decentralization; Fiscal Effort; Economic Development