Research On The Impact Of Local Fiscal Revenue And Expenditure Structure On Urbanization Under Chinese Fiscal Decentralization

Urbanization is the comprehensive result of the coordinated promotion between land urbanization and population urbanization,progressing along with the two.Land urbanization refers to the urbanization development of land area expansion and fixed assets investment.Population urbanization refers to the transformation of social identity and equal enjoyment of public services in the process of population transfer.Today's urbanization in China is uncoordinated,population urbanization lagging behind land urbanization.Through the analysis of the current research contents on uncoordinated urbanization,this paper finds that it is possible for a further analysis on the micro-subject perspective,comprehensive analysis framework and concept complement of urbanization research.In this view,this paper,based on the analysis of the dissimilation of local government's fiscal behavior under Chinese decentralization,will further analyse and discuss on the influence of local fiscal revenue structure on land urbanization and the impact of local fiscal expenditure structure on population urbanization,so as to establish a theoretical analysis framework of the mechanism of uncoordinated urbanization.As for the dissimilation of local government financial behavior under the condition of Chinese decentralization.this paper holds that different from the traditional fiscal decentralization in Western countries,the Chinese-style decentralization is typical of political centralization and fiscal decentralization.Under the condition of Chinese decentralization,rational local governments in the sense of economics are driven by the internal factors of Endogenous Growth Incentive Mechanism and affected by the external factors of soft restraint of the system,resulting in the dissimilation of local fiscal behavior.The dissimilation of local government financial behavior includes soft budget constraints under fuzzy property rights and information concealment under minimum display cost.Under the above-mentioned "internal causes" and "external causes",local governments will dissimilate top-down incentive behavior.Fiscally,they will use"vague property rights" to obtain financial revenue and monopolize and exploit the"commons" in an open state.At the same time,local governments will dissimilate their agency behavior.In the case of paying attention to "scale competition",the opportunity cost of non-scale content also rises relatively,so information concealment under the minimum display cost becomes another important content of the dissimilation of local government financial behavior.Under the condition of dissimilation of local government's financial behavior,the structure of local fiscal revenue promotes the radical expansion of land urbanization.At the present stage,there is a "retention" of land elements in property rights.Under the background of "vague property rights",rational local governments,due to the influence of "internal causes" and "external causes",will strive to obtain independent financial resources such as relevant taxes,land transfer funds and local debts,resulting in soft financial constraints on revenue,which will lead to a large number of land elements being expropriated and exploited,and the radical expansion of land urbanization phenomenon.Under the condition of dissimilation of local government's fiscal behavior,the structure of local fiscal expenditure causes the backward development of population urbanization.Under the existing arrangement of financial resources and expenditure responsibility,in order to accomplish the "performance" under the mechanism of"governing officials by officials" with the minimum display cost,local governments use the soft restraint of supervision and accountability mechanism,take the household registration system as a barrier,selectively render public services to the floating population,resulting in insufficient supply of rights and interests ethical public goods and population urbanization lagging behind.To sum up,at this stage,because of the dissimilation of local fiscal behavior under the condition of Chinese decentralization,the radical expansion of land urbanization is promoted by the structure of local fiscal revenue,and the lagging development of population urbanization is affected by the structure of local fiscal expenditure.The urbanization of China at this stage is not coordinated.Finally,this paper argues that at the present stage,we should alleviate the predicament of the radical expansion of land urbanization by the way of "opening source and throttle".Apply the way of "reducing fat and increasing muscle" to solve the difficulty of population urbanization lagging behind,and the foundation of strong Chinese-style fiscal decentralization system should be supplemented and perfected accordingly through the way of "addressing both the symptoms and root cause",so as to realize the new urbanization pattern of coordinated development of population urbanization and land urbanization under the new development concept.