财政分权与欠发达地区公共文化供给——以中国西北六省(区)为例

财政分权作为一项重要财政制度安排在公共文化服务供给中发挥重要作用.文章首先采用因子分析方法构建公共文化服务供给水平综合评价指标体系,对西北六省(区) 2009—2016年公共文化服务供给水平综合得分进行分析;其次,运用全面FGLS实证检验财政分权对西北六省(区)公共文化服务水平的影响.结果表明,财政收入分权与财政支出分权均对西北六省(区)公共文化服务供给产生正向激励作用,且财政支出分权的作用力度大于财政收入分权.据此提出完善财政分权改革、优化经济发展结构等建议,以提升西北地区公共文化服务供给水平.

Fiscal Decentralization and Public Culture Supply in Underdeveloped Regions:Taking Six Provinces in Northwest China as Examples

As an important financial system arrangement,fiscal decentralization plays an important role in the supply of public cultural services. Firstly,this paper constructs a comprehensive evaluation index system of the supply level of public cultural services with the method of factor analysis,and analyzes the comprehensive scores of the supply level of public cultural services in six provinces in northwest China from 2009 to 2016. Secondly,it uses comprehensive FGLS to test the impact of fiscal decentralization on the level of public cultural services in six provinces in northwest China. The results show that both fiscal revenue decentralization and fiscal expenditure decentralization have a positive incentive effect on the supply of public cultural services in six northwestern provinces,and the effect of fiscal expenditure decentralization is stronger than that of fiscal revenue decentralization. On this basis,the paper proposes to improve the reform of fiscal decentralization,accelerate the pace of government transformation,and optimize the evaluation mechanism of local government achievements,so as to improve the supply level of public cultural services in northwest China.