轉移支付對縣級公共支出的影響：以江西為例

The Impact of Fiscal Transfer on County-Level Public Expenditure：a Case of Jiangxi

通过对江西省2005年分县数据的定量研究发现，财政收入越高的县，对教育投入越多。财力性转移支出对教育支出和行政管理费的影响非常显著，尽管它没有显著改变县本级财政对教育和行政管理费的投入，但它自身却被更多地用于行政管理费，而不是教育，说明县级政府还是更偏好优先满足自身消费，维持政府机构的运转仍然市政府支出的首要选择。

This paper examines the fiscal data of county-level governments in Jiangxi province， and finds that higher public revenue tends to bring about higher education public expenditure. General purpose fiscal transfer from the central government significantly affects county-level public expenditure in education and administration， but it does not change the amount of expenditure appropriated by the county government in those two areas. County governments uses more of centrally transferred fund in administration than education， indicating county government’s spending priority in maintaining the operation of its own administrative agencies.