财经论丛 ›› 2026, Vol. 42 ›› Issue (2): 53-64.

• 财政与税务 • 上一篇    下一篇

大部制改革、基层财政可持续性与人口流动

杨仁发1, 施旭东1, 翁宗源2   

  1. 1.安徽大学经济学院,安徽 合肥 230601;
    2.北京大学政府管理学院,北京 100871
  • 收稿日期:2025-08-11 发布日期:2026-02-09
  • 通讯作者: 施旭东(1998—),男,安徽安庆人,安徽大学经济学院博士生。
  • 作者简介:杨仁发(1977—),男,江西赣州人,安徽大学经济学院教授;翁宗源(1999—),男,重庆涪陵人,北京大学政府管理学院博士生。
  • 基金资助:
    国家社会科学基金后期资助一般项目(21FJYB045)

Super-ministry Reform, Grassroots Fiscal Sustainability, and Population Mobility

YANG Renfa1, SHI Xudong1, WENG Zongyuan2   

  1. 1. School of Economics, Anhui University, Hefei 230601, China;
    2. School of Government, Peking University, Beijing 100871, China
  • Received:2025-08-11 Published:2026-02-09

摘要: 大部制改革是促进人口小县财政优化和人口适度集中的探索性改革路径之一。为此,本文在理论分析基础上,利用2009—2021年县级面板数据,将2013年实施的大部制改革视为准自然实验,实证检验大部制改革对人口小县财政可持续性的影响,并进一步分析该改革对人口流动的作用。研究表明,大部制改革能够显著增强人口小县的财政可持续性,且这种促进效应会随着市场活力的提高而增强,随着地区环境污染和贫困程度的加剧而减弱。进一步研究发现,大部制改革增强人口小县财政可持续性后,将通过公共服务水平提升效应和创业生态优化效应吸引人口回流,促进人口小县人口稳定。本文从政府组织结构的视角,为大部制改革能够缓解人口小县财政和人口的双重困境提供了经验证据,对当前乃至未来人口小县改革的路径选择提供政策启示。

关键词: 大部制改革, 基层财政, 公共服务, 创业生态, 人口流动

Abstract: The super-ministry reform is one of the exploratory reform approaches to promoting fiscal optimization in small-population counties and achieving a moderate concentration of the population. The large-department reform aligns with this goal and is also one of the exploratory reform paths to promote fiscal optimization and moderate population concentration in small-population counties. Based on theoretical analysis, this paper regards the large-department reform implemented in 2013 as a quasi-natural experiment to empirically test its impact on the fiscal sustainability of small-population counties, and further analyze its effect on population mobility. The study shows that the large-department reform can significantly enhance the fiscal sustainability of small-population counties, and this promoting effect becomes even more pronounced when market vitality increases, although environmental pollution and poverty factors suppress this effect. Further research finds that after the reform enhances fiscal sustainability in small-population counties, it attracts population return migration through the improvement of public service supply and optimization of the entrepreneurial environment, thereby promoting population stability. From the perspective of government organizational structure, this paper provides empirical evidence that the large-department reform can alleviate the dual dilemma of fiscal and population issues in small-population counties, offering policy implications for the choice of reform paths in current and future small-population counties.

Key words: Super-ministry Reform, Grassroots Finance, Public Services, Entrepreneurial Ecosystem, Population Mobility

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