财政分权对财政的可持续问题研究——以云南省地级市为例

Research on the Fiscal Sustainability of Fiscal Decentralization—Taking Prefecture-Level Cities in Yunnan Province as an Example

摘要: 财政是国家治理的基础和重要支柱，是促进社会公平、改善人民生活的物质保障，云南省作为西南欠发达地区，经济困难且发展不均衡，由此导致社会的公共服务与公共产品的供给水平较为落后，同时财源薄弱。通过财政收支协整检验得出云南省地方财政可持续能力弱，根据实证检验结果得知，收入分权增加可以提高地方财政可持续能力，支出分权会降低地方财政可持续能力。因此可以加强财政分权制度建设，完善地方税收体系与健全转移支付制度，大力发展经济以及加强政府预算管理来提高可持续能力。

Abstract: Finance is the foundation and important pillar of national governance, and is the material guar-antee to promote social equity and improve people’s lives. As an underdeveloped area in southwest China, Yunnan Province has economic difficulties and uneven development, which leads to the backward supply of public services and public goods, and weak financial resources. Through the cointegration test of fiscal revenue and expenditure, it is found that the sustainability of local finance in Yunnan Province is weak. According to the empirical test results, the increase of income decentralization can improve the sustainability of local finance, while the decentralization of ex-penditure can reduce the sustainability of local finance. Therefore, we can strengthen the con-struction of the fiscal decentralization system, improve the local tax system and transfer payment system, vigorously develop the economy and strengthen government budget management to im-prove the sustainability.