Research On The Effective Supply Of Public Goods Of Local People's Livelihood From The Perspective Of Fiscal Decentralization

Since the reform of the tax-sharing system in 1994,my country has basically formed a decentralized fiscal system that combines a "centralized + transfer payment" type of financial support with a high degree of decentralization.Fiscal decentralization has expanded the autonomy of local governments,mobilized the enthusiasm and creativity of governments at all levels,achieved remarkable results in economic development,and greatly filled local financial resources.While sharing the huge dividends brought about by the reform of the financial system for local economic growth,we should also see a series of issues concerning people's livelihood exposed in social development: housing costs are too high,environmental pollution is serious,people have difficulty in employment,and medical costs are rising,Unequal educational opportunities,imperfect social security,etc.Filling in the shortcomings of the people's livelihood and meeting the expectations of the people for a better life are the focus of the work of the party and government in the new era and the key point in resolving the major social contradictions in the new era.In recent years,the government work reports and the 18 th and 19 th National Congresses have made detailed work arrangements for ensuring and improving people's livelihood.The issue of people's livelihood has been raised to the national strategic height.With the current complex economic situation in foreign countries,shifting gears for domestic economic growth,and financial operations entering a new normal,do we still need to concentrate on increasing the scale of investment in people's livelihood? Has the people's livelihood expenditure really been implemented? What is the effect of the provision of public goods for people's livelihood? What impact does the current decentralization system have on the effectiveness of the provision of public goods for people's livelihood? This series of problems has not been effectively resolved.Therefore,it is of theoretical and practical significance to study the effectiveness of the local public goods supply and to explore the impact of fiscal decentralization on the public goods supply.This article discusses the logical relationship between fiscal decentralization and the supply of local public goods in China on the basis of reviewing domestic and foreign literature on fiscal decentralization and public goods supply,and explains the historical changes and operations of China's fiscal system since the founding of New China The situation,and from the perspective of the financial expenditure of the people's livelihood and the supply of public goods of various categories of people's livelihood,analyze the general situation of the supply of local public goods in China.Then,based on the perspective of the final effective output of people's livelihood expenditures,an index system for evaluating the effective supply of local people's livelihood public goods is constructed,and a factor analysis method is used to comprehensively evaluate the level of public livelihoods public goods supply in 2007-2018.Finally,build a panel regression model,using the public goods effective supply index as the explanatory variable,fiscal revenue decentralization,fiscal expenditure decentralization,and financial autonomy as the core explanatory variables.The level of economic development,the degree of opening to the outside world,the per capita financial expenditure of the people's livelihood,The scale of government,the level of urbanization,and the density of urban population are the control variables.The concrete effect of fiscal decentralization on the effective supply of public goods for people's livelihood is analyzed empirically.Through theoretical analysis and empirical research,this article draws the following conclusions:(1)From the perspective of the supply of local public goods for public livelihood: China's overall national financial expenditure is relatively large,but as the economy grows,it shifts gears and the financial operation enters a new normal The growth rate of China's national health expenditure has slowed down.In addition,there is a clear bias in the financial expenditure structure of people's livelihood.Education,social security,and medical treatment account for a relatively large proportion,and environmental protection and culture account for a very small proportion.(2)Judging from the average comprehensive scores of various provinces in 2007-2018: the regional differences in the effectiveness index of the supply of public goods for people's livelihood in different regions of China are obvious,and the average comprehensive score of up to 20 provinces is negative,indicating that most areas of China have public The effective supply of products is not optimistic.(3)From the empirical test of fiscal decentralization on the effective supply of local public goods in the local people's livelihood:(1)Different decentralization indicators have different directions and impacts on the effectiveness of the supply of public goods in the people's livelihood,and the decentralization of fiscal revenue and financial autonomy Both of them significantly promote the effective supply level of local public goods for public livelihoods,but the decentralization degree of fiscal expenditure has a significant negative correlation with the effective supply of local public goods for public livelihoods;(2)Of the control variables,government scale and population density The level of effective supply of goods has a significant inhibitory effect,but the level of economic development,the degree of opening to the outside world,the per capita livelihood expenditure and the urbanization rate can all improve the effective supply level of public goods in different degrees.Based on the above conclusions,this article attempts to propose the promotion of local people's livelihood from the aspects of refining central authority and expenditure responsibilities,moderately increasing local financial power and financial resources,optimizing the structure of people's livelihood financial expenditure,constructing accountability mechanisms for people's livelihood projects,improving feedback mechanisms for public opinion,and optimizing the performance evaluation mechanism Policy recommendations for the effective supply of similar public goods.