内容提要 财政省管县是当前中国省级财政体制改革的热点主题，本书以中华人民共和国成立以来一直实行省管县财政体制的浙江和宁夏为例，主要研究内容如下：第一，系统梳理了浙江和宁夏统收统支、分灶吃饭和分税制三个时期省管县财政体制的变迁过程；第二，分析分税制改革对省以下财力运行、转移支付和财力均等化的冲击与影响，指出了省内均衡性转移支付机制的建立与完善是省级财政体制稳定的关键，第三，基于浙江55个县市1995—2003年的面板数据，通过固定效应模型分析政府间财政分权和激励政策对县市经济增长的影响，结果表明国税上缴比重的增加会阻碍县市经济增长，而省级财政的激励促进了地方经济增长；第四，研究奖励政策对地方财政努力与经济增长的影响，结果显示奖励与县市的地方财政努力呈显著正相关，同时与县市的经济增长率也是显著正相关；第五，分析浙江省不同类型转移支付的政策逻辑及其影响，结果显示浙江省对县市的转移支付与县市财政缺口和地方财政努力基本呈现正相关关系，与经济发展和财力水平负相关，表明省级转移支付受到公平性因素影响；第六，通过三组衡量浙江省省内财政分权和财政自主性指标的比较分析，指出省内财政分权必须把央—地财政关系和省以下政府间财政关系区分开，同时需要把分税制与原体制的财政关系相衔接。

关键词 财政省管县；财政分权；财政努力；经济发展

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