The behavioral bias of local governments in favoring production over services under Chinese-style fiscal decentralization has been widely discussed in healthcare,sanitation,and education but relatively less in public culture.Based on panel data from 31 provinces spanning from 2012 to 2022,this study employs the difference-in-differences GMM estimation method to empirically examine the impact of fiscal decentralization on the efficiency of local public cultural service supply,as well as the mediating effect of the bias in public cultural fiscal expenditure.The research findings indicate:(1)Fiscal decentralization significantly positively affects the efficiency of public cultural service supply,with the fiscal expenditure bias in public culture partially mediating this process;(2)Under the mediating effect of the fiscal expenditure bias in public culture,the impact of fiscal decentralization on the efficiency of public cultural service supply manifests as a"negative-negative results in positive"effect,meaning that an increase in the degree of fiscal decentralization will reduce the bias in local government public cultural fiscal expenditure,but indirectly promotes the public cultural service supply efficiency by absorbing redundant inputs.The above findings not only reflect the local government behavior bias issue in the field of public culture but also reveal the presence of redundant inputs in the supply of public cultural services.
关键词
财政分权/财政支出结构/公共文化服务/供给效率/投入冗余
Key words
fiscal decentralization/structure of fiscal expenditure/public cultural services/provision efficiency/input redundancy
万方数据