10卷 第1期
Tianjin Municipal Tax Service, State Taxation Administration, Tianjin, 300000, China
纸质出版：2026-01-30
Scan QR Code
Guandong Wu. (2026). Analysis of the Relationship between Local Fiscal Autonomy Reform and the Efficiency of Public Service Provision. 发展经济学, 10(1), 40-43.
Wu Guandong.Analysis of the Relationship between Local Fiscal Autonomy Reform and the Efficiency of Public Service Provision[J].Development Economics of China,2026,10(01):40-43.
Guandong Wu. (2026). Analysis of the Relationship between Local Fiscal Autonomy Reform and the Efficiency of Public Service Provision. 发展经济学, 10(1), 40-43. DOI： 10.47297/wspdecWSP2515-797309.20261001.
Wu Guandong.Analysis of the Relationship between Local Fiscal Autonomy Reform and the Efficiency of Public Service Provision[J].Development Economics of China,2026,10(01):40-43. DOI： 10.47297/wspdecWSP2515-797309.20261001.
This paper discusses the complex relationship between the reform of local fiscal autonomy and the efficiency of public service supply in China. The article first combs the historical process and current characteristics of China's fiscal decentralization reform
and points out that the current local fiscal autonomy is limited and the regional differences are significant. Theoretical analysis reveals that fiscal autonomy affects the efficiency of public service supply through the four mechanisms of resource acquisition
incentives and constraints
information advantage and innovation drive
and is regulated by China's unique "political championship"
the central assessment system and other factors. The results show that appropriate fiscal autonomy helps to improve the matching degree of public services and local demand
stimulate supply innovation and improve the efficiency of financial resources; But at the same time
it may also lead to challenges such as widening regional gap
short-term tendency of public services and debt risk. The article further analyzes the institutional constraints of China's unitary structure
multi-objective governance system and regional capacity differences. Finally
this paper proposes a systematic reform path: building a clear fiscal relationship with rights and responsibilities
improving the incentive and restraint mechanism
promoting the innovation of supply mode and strengthening the supporting system
emphasizing the balance between maintaining the central control ability and giving local appropriate autonomy
so as to achieve the dual goals of improving the efficiency of public service supply and equalization of basic public services.
Zhang H , Wang X . Study on the Relationship Between Regional Financial Efficiency and Economic Growth in China*; proceedings of the Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019), F, 2019 [C ] .
Cai H J , Zhou X , Xie Q X . The effect of local government debt governance system reform on corporate ESG performance: evidence from China [J ] . Journal of Management and Governance , 2026 , (prepublish): 1- 33 .
Iacuzzi S , Padovani E , Canestrini P . Does fiscal autonomy always fuel financial health in local governments? A cross-country analysis [J ] . Journal of Public Budgeting , Accounting & Financial Management, 2025 , 37 ( 6 ): 370 - 92 .
Monkam N , Saba C S . Fiscal Autonomy and the Path to Sustainable Local Economic Development: A Multilevel Municipal Analysis in South Africa [J ] . Sustainable Development , 2025 , 33 ( 5 ): 7336 - 62 .
Zsolt P . Conflicts OF Interest Between Local Governments and Central Legislation – How Financially Independent Can Local Governments Be [J ] . Pravni vjesnik : časopis za pravne i društvene znanosti Pravnog fakulteta Sveučilišta JJ Strossmayera u Osijeku , 2022 , 38 ( 3-4 ): 159 - 81 .
Mccausland W D , Theodossiou I . The consequences of fiscal stimulus on public debt: a historical perspective [J ] . Cambridge journal of economics , 2016 , 40 ( 4 ): 1103 - 16 .
Haitao C , Qin W . Intergovernmental Fiscal Relations and Local Government Debt in Transitional China: After the Tax-Sharing System Reform; proceedings of the 2023 6th International Conference on Economics, Management Engineering and Education Technology, F, 2023 [C ] .
Zhang Z . The mutual effects between the fiscal relations of central and local governments and economic growth in post-reform China [J ] . Evolutionary and Institutional Economics Review , 2017 , 14 ( 1 ): 101 - 16 .
Bai Y , Wang K . Two decades of tax-sharing system reform in China: a comparative study [J ] . China Finance and Economic Review , 2015 , 4 ( 1 ): 116 - 29 .
Cai X , Zhang B , Yang J . Fiscal stress as a catalyst for public service provision in China: evidence from the VAT reform [J ] . Frontiers in Sociology , 2025 , 10 : 1610852- .
Adaletey J E , Zotorvie J T , Kudo M B , et al . Internal Revenue Mobilization under Fiscal Decentralization: Balancing Efficiency, Accountability and Development Outcomes in Ghana's Local Governments [J ] . Journal of Economics, Management and Trade , 2026 , 32 ( 1 ): 44 - 59 .
Witter S , Bertone M P , Sempé L , et al . Financial autonomy of facilities providing primary care services in low- and middle-income countries: assessing the evidence to inform the development of a typology and conceptual framework [J ] . BMC health services research , 2025 , 26 ( 1 ): 92- .
Li Z , Li Y . The Impact of Intergovernmental Cooperation and Local Fiscal Autonomy on Environmental Regional Governance: Evidence From China Yangtze River Delta Urban Agglomeration [J ] . SAGE Open , 2024 , 14 ( 2 ).
Nicola B , Michela G , Maria m E . The Effects of Fiscal Decentralisation on Publicly Provided Services and Labour Market [J ] . Economic journal (London, England) , 2023 , 133 ( 653 ): 1738 - 72 .
Related Articles
Related Author
Related Institution
京公网安备11010802024621