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当前,中国的政府治理模式对地方政府的财政支出结构产生了深远影响。在财政分权体制下,不同的政绩考核方式会影响地方政府的努力方向,进而导致不同类型公共品的投入偏向。文章通过数理模型对此进行了推导,然后运用1995～2011年的省级面板数据进行检验。回归结果显示,在政治晋升激励下,财政分权显著降低了地方政府在教育、医疗卫生、社会保障方面的投入和环境质量。与此同时,民生权重的增加显著提高了地方政府对以上公共品的投入水平与环境质量。
At present, the pattern of government governance in China has had a profound impact on the structure of the fiscal expenditure of local governments. Under the system of fiscal decentralization, different ways of assessing political achievements will affect the efforts of local governments and lead to the devolution of different types of public goods. The article deduces this through the mathematical model, and then uses the provincial panel data from 1995 to 2011 to test. The regression results show that under the encouragement of political promotion, fiscal decentralization has significantly reduced the investment and environmental quality of local governments in education, health care and social security. At the same time, the increase of people’s livelihood weight significantly raised the level of local government’s input into public goods and the quality of the environment.